This book focuses on the accounting change processes that drive integrated reporting in the public sector. The …, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and … the unique relationship between the public sector and the environment, redefine the accounting process of change to …

The measurement methods used in financial accounting affect our perception of the value and performance of businesses … students studying financial accounting, as well as practitioners and policy-makers concerned with accounting standards …