Global Perspectives on Risk Management and Accounting in the Public Sector

Global Perspectives on Risk Management and Accounting in the Public Sector

Augusta da Conceição Santos Ferreira (University of Aveiro, Portugal), Graça Maria do Carmo Azevedo (University of Aveiro, Portugal), Jonas da Silva Oliveira (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal) and Rui Pedro Figueiredo Marques (University of Aveiro, Portugal)
Indexed In: SCOPUS
Release Date: January, 2016|Copyright: © 2016 |Pages: 510
ISBN13: 9781466698031|ISBN10: 1466698039|EISBN13: 9781466698048|DOI: 10.4018/978-1-4666-9803-1


The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management.

Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.

Topics Covered

The many academic areas covered in this publication include, but are not limited to:

  • Commercialization
  • Consolidated Financial Reporting
  • E-Government Services
  • Late Neo-Liberalism
  • New Public Management (NPM)
  • NHS Foundation Trusts
  • Performance Measurement
  • Sustainability Reporting

Reviews and Testimonials

Editors Santos Ferreira, Carmo Azevedo, Silva Oliveira, and Figueiredo Marques present students, academics, researchers, and professionals working in a wide variety of contexts with a collection of expert and academic contributions studying risk management and accounting from a variety of global perspectives. The twenty selections that make up the main body of their text cover the potential uses of Italian local government consolidated financial reporting, the modernization of governmental accounting systems in Central America, public administration in the era of late neo-liberalism, and many other related subjects.

– ProtoView Reviews

Table of Contents and List of Contributors

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Author(s)/Editor(s) Biography

Augusta Ferreira completed her first degree at the Higher Institute of Accounting and Administration of Aveiro; she got her Masters Degree in Business Management Specialization in Corporate Finance at Minho University and she holds a PhD in Accounting at Aveiro University and Minho University. Currently she teaches Accounting within the accounting scientific area at Higher Institute Accounting and Administration of Aveiro (Aveiro University) and she is interested in researching public accounting, accounting information systems, disclosure of financial information and accountability. She has presented and published many articles in national and international journals and conferences.
Graça Azevedo has a PhD in Management (scientific field: Accounting) at the Institute of Higher Labor and Enterprise – ISCTE. She has published and presented several articles in national and international journals and conferences as well. She is a member of the Editorial Board of the international journal Accounting and Finance Research. She currently teaches courses in the scientific field of Financial Accounting at the Institute of Higher Learning in Accounting and Administration of the University of Aveiro. Her research interests are related to financial reporting, impression management strategies and international accounting standards.
Jonas Oliveira, PhD., is an Assistant Professor of Accounting at ISCTE Business School, ISCTE-IUL. His research interest lies in risk reporting, risk management, and social accounting. He has co-authored some financial accounting books and has published in academic journals including Journal of Risk, Managerial Auditing Journal, Agricultural Finance Review, Journal of Banking Regulation. He is a member of the editorial board of the international journal Accounting and Finance Research.
Rui Pedro Marques received the PhD degree in Computer Science in 2014 from the Universities of Minho, Aveiro and Porto, Portugal. In 2008 he concluded his Masters degree, and in 2005 his graduation in Electronics and Telecommunications Engineering at the University of Aveiro. The main research interests are related to continuous assurance and auditing, and the integration of Information Systems into those topics, contributing with solutions to improve the risk management and the organizational efficiency. He has been lecturing Informatics classes since 2007 at the Higher Institute of Accounting and Administration, University of Aveiro.