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Global Perspectives on Risk Management and Accounting in the Public Sector

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.

(Afonso, 2014) It is important to highlight that with the New Public Management and with the several procedures and modifications that have been introduced by financial statements and on accounting practice itself, has brought about ...