Financial sustainability in public administration : exploring the concept of financial health

This book analyses the methods used to assess financial sustainability as defined by the International Federation of Accountants (IFAC). Recently, there have been calls to consider sustainability as a fundamental guiding principle in public management. The financial and economic crisis has spurred a demand for greater financial sustainability in public administrations. Although the concept of sustainability has been traditionally associated with three dimensions (environmental, social and economic), this book focuses on the metrics used to evaluate financial sustainability and explores the concept of financial health. It will be of interest to researchers and academics in the field of financial sustainability. Read more... Abstract: Although the concept of sustainability has been traditionally associated with three dimensions (environmental, social and economic), this book is focuses on the metrics used to evaluate financial sustainability and explores the concept of financial health. Read more... Front Matter ....Pages i-xxii Front Matter ....Pages 1-1 Financial Sustainability in Governments. A New Concept and Measure for Meeting New Information Needs (María Deseada López Subires, Manuel Pedro Rodríguez Bolívar)....Pages 3-20 Front Matter ....Pages 21-21 Financial Conditions and Financial Sustainability in Higher Education: A Literature Review (Giovanna Lucianelli, Francesca Citro)....Pages 23-53 Front Matter ....Pages 55-55 Financial Sustainability in Local Governments: Definition, Measurement and Determinants (Marco Bisogno, Beatriz Cuadrado-Ballesteros, Isabel María García-Sánchez)....Pages 57-83 The EU’s Concern About the Influence of Demographic Factors on Financial Sustainability (Manuel Pedro Rodríguez Bolívar, María Deseada López Subires, Laura Alcaide Muñoz, Andrés Navarro Galera)....Pages 85-108 Accounting for Financial Sustainability. Different Local Governments Choices in Different Governance Settings (Francesca Manes-Rossi, Rebecca Levy Orelli, Emanuele Padovani)....Pages 109-138 Enabling Financial Sustainability Through Integrated Reporting (Cristina-Silvia Nistor, Cristina-Alexandrina Ştefănescu, Tudor Oprişor, Adriana Tiron-Tudor)....Pages 139-163 Front Matter ....Pages 165-165 Financial Sustainability and Public Debt Management in Central Government (Yuri Biondi, Marion Boisseau-Sierra)....Pages 167-191 The Sustainability of Local Government Finances in England, Germany, and the Netherlands: The Impact of Intergovernmental Regulatory Regimes (Dennis de Widt)....Pages 193-225 The Financial Sustainability of Public Universities in Spain (Juana Alonso-Cañadas, Alejandro Sáez-Martín, Laura Saraite, Carmen Caba-Pérez)....Pages 227-254 Front Matter ....Pages 255-255 Financial Sustainability in Public Administration. A Synthesis of the Contributions for Improving Financial Sustainability (Manuel Pedro Rodríguez Bolívar)....Pages 257-263 Back Matter ....Pages 265-268 This book analyses the methods used to assess financial sustainability as defined by the International Federation of Accountants (IFAC). Recently, there have been calls to consider sustainability as a fundamental guiding principle in public management. The financial and economic crisis has spurred a demand for greater financial sustainability in public administrations. Although the concept of sustainability has been traditionally associated with three dimensions (environmental, social and economic), this book is focuses on the metrics used to evaluate financial sustainability and explores the concept of financial health. It will be of interest to researchers and academics in the field of financial sustainability.