Exploring the Measurement Dilemma in Public Sector Financial Reporting

Abstract

This introductory chapter elaborates on the tricky issue of measurement in public sector financial reporting, which arises due to the particular features of the public sector when compared to the private sector. It provides a summary of the book chapters, highlighting the theoretical/practical frameworks used, methodologies and conclusions. Three themes are identified in the book, namely, (a) frameworks and methodologies; (b) measuring and reporting the elements in financial statements; and (c) heritage. This chapter identifies important avenues for further research.

Citation

Caruana, J., Bisogno, M. and Sicilia, M. (2023), "Exploring the Measurement Dilemma in Public Sector Financial Reporting", Caruana, J., Bisogno, M. and Sicilia, M. (Ed.) Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence (Emerald Studies in Public Service Accounting and Accountability), Emerald Publishing Limited, Leeds, pp. 3-16. https://doi.org/10.1108/978-1-80117-161-820231001