Purpose: This paper aims to highlight the importance of (public) value(s) and publicness in accounting and accountability research. It pinpoints a range of issues that scholars need to contemplate when reconsidering publicness in accounting research and practice. Design/methodology/approach:...

Front Cover -- Governmental Financial Resilience: International Perspectives on How Local Governments Face Austerity -- Copyright Page -- Contents -- List of Contributo rs -- Chapter 1 Introduction: Governments and Crises -- Studying crises and austerity in the public sector -- An alternative...

Financial resilience describes the ability of local governments to anticipate, absorb and react to shocks affecting their finances and service delivery. Resilience is the result of interactions in-between environmental conditions (institutional, economic and social context) local governments...

This volume provides a unique insight into the ways local governments have maintained financial resilience in the face of the significant challenges posed by the era of austerity. Taking an international perspective, it provides an enlightening and practical analysis of the different capacities...

Recent accounting scandals in the private and public sectors have drawn increasing attention to the shortcomings of traditional financial reporting. In an attempt to respond to these limitations, various reporting frameworks have been developed. The paper proposes a comprehensive Extended...