Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector

Fábio Albuquerque (Lisbon Accounting and Business School (ISCAL), Instituto Politécnico de Lisboa, Portugal & Research Center on Accounting and Taxation (CICF), Instituto Politécnico do Cávado and Ave (IPCA), Barcelos, Portugal) and Paula Gomes dos Santos (Instituto Politécnico de Lisboa, Portugal)

Indexed In: SCOPUS

Publication Status: E-Book and Print Version Available for Purchase

ISBN13: 9781668472934

ISBN13 Softcover: 9781668472941

EISBN13: 9781668472958

DOI: 10.4018/978-1-6684-7293-4

Description:

To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there is also an evolution in how the report itself is produced and analyzed where technological developments exert a permanent influence on the process. Several of the trending topics do not fall within the jurisdiction of the competent authorities. The needs of the users of the report also influence the form and content of the report as an element that also changes over time.

Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector addresses the latest accounting topics and their practical and educational relations with local and international regulations, standards, and practices. It deals with new challenges and trends in accounting and reporting for organizations from different institutional sectors, including private, public, and non-profit ones. Covering topics such as creative accounting, financial reporting, and stakeholder participation, this premier reference source is an excellent resource for accountants, government officials, business leaders, managers, policymakers, students and educators of higher education, librarians, researchers, and academicians.

Coverage:

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

Accounting Harmonization
Accounting Research
Auditing
Climate-Related Matters
Corporate Social Responsibility
Disclosures Analyses
Educational Institutions
Emerging Technologies
External Auditors
Family Businesses
Financial Reporting
Government
Listed Companies
Local and International Regulatory Issues
Non-Profit Organizations
Reporting of Cash-flows
Stakeholders’ Perspectives
Whistleblowing

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Fábio Albuquerque is the Coordinator Professor of accounting and auditing and Director of the master's in accounting at Lisbon Accounting and Business School (ISCAL) of the Politécnico de Lisboa, Portugal. He is a PhD in Financial Economics and Accounting and has a master's degree in Auditing and a bachelor’s degree in accounting. Prof. Albuquerque worked for several entities in areas such as accounting, financial reporting, and statistics, in addition to providing business consulting and training on national and international accounting and financial reporting standards. His research has covered accounting, auditing, as well as other related scientific areas such as education and corporate social responsibility. He is a reviewer and member of the editorial boards of several journals in the accounting and reporting areas.

Paula Gomes dos Santos is a distinguished scholar with a Ph.D. in Management from the Universidade Lusíada de Lisboa. Her research focuses on Accounting, Audit, and Taxation, particularly in the context of public governance and financial sustainability. Dr. Santos has led several research projects funded by the Instituto Politécnico de Lisboa, investigating topics such as the financial sustainability of Portuguese subnational governments and the implementation of financial regulations. She has also been actively involved in organizing and participating in scientific events, serving on the scientific committees of international conferences and acting as a referee for conferences and journals. Dr. Santos has published extensively in international journals and conference proceedings, contributing significantly to the advancement of knowledge in her field.

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