000150570 001__ 150570
000150570 005__ 20251017144650.0
000150570 0247_ $$2doi$$a10.1111/faam.12424
000150570 0248_ $$2sideral$$a142666
000150570 037__ $$aART-2024-142666
000150570 041__ $$aeng
000150570 100__ $$aManes Rossi, Francesca
000150570 245__ $$aPublic Financial Management for Sustainable Development Goals: Challenges, Experiences, and Perspectives
000150570 260__ $$c2024
000150570 5060_ $$aAccess copy available to the general public$$fUnrestricted
000150570 5203_ $$aThe special issue critically explores how public sector financial management can support the achievement of sustainable development and how it can act in the service of the Sustainable Development Goals (SDGs). It aims to encourage further research in the field, while also drawing on findings from the eight papers included, which touch on important areas of research in the nexus between public financial management and the SDGs and specifically: (1) Reporting on SDGs: This is an area that deserves further attention, even moving beyond the theories already adopted to investigate the topic. (2) Embedding sustainability into operations: Sustainable development requires the adoption of methods and tools that can enhance sustainability‐related action at the public sector entity level. (3) SDGs and calculative practices: The use of calculative practices in SDGs reporting can help to take a meaningful step from a symbolic to a substantive approach to sustainability, but the unintended consequences of performativity in promoting sustainable development need to be further investigated. (4) Environmental reporting and SDGs: While environmental reporting is a dominant theme in sustainable development, further research on climate change and environmental disclosure in the public sector is required. In addition, the special issue draws attention to some further dimensions: the governance for SDGs achievement, the assurance of SDGs reporting, and the creation of citizen‐driven demand for reporting on SDGs achievement in a digital environment.
000150570 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
000150570 592__ $$a0.855$$b2024
000150570 593__ $$aEconomics, Econometrics and Finance (miscellaneous)$$c2024$$dQ1
000150570 593__ $$aBusiness, Management and Accounting (miscellaneous)$$c2024$$dQ1
000150570 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000150570 700__ $$0(orcid)0000-0002-2897-1744$$aBrusca, Isabel$$uUniversidad de Zaragoza
000150570 700__ $$aCohen, Sandra
000150570 700__ $$aCaperchione, Eugenio
000150570 700__ $$aThomasson, Anna
000150570 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000150570 773__ $$g(2024), [6 pp.]$$pFinanc. acc. manag.$$tFinancial Accountability & Management$$x0267-4424
000150570 8564_ $$s157643$$uhttps://zaguan.unizar.es/record/150570/files/texto_completo.pdf$$yVersión publicada
000150570 8564_ $$s2456558$$uhttps://zaguan.unizar.es/record/150570/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000150570 909CO $$ooai:zaguan.unizar.es:150570$$particulos$$pdriver
000150570 951__ $$a2025-10-17-14:36:16
000150570 980__ $$aARTICLE