Public sector consolidated financial statements
A structured literature review
Bibliographic Data
| ID | 20201480 |
|---|---|
| Authors | Serena Santis (0000-0003-0919-2080, University of Campania "Luigi Vanvitelli"), Giordana Grossi (0000-0002-9540-2285, Kristianstad University), Marco Bisogno (0000-0003-3155-2919, University of Salerno) |
| Year | 2018 |
| Volume | 30 |
| Issue | 2 |
| Pages | 230-251 |
| Publication date | 2018-06-04 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-02-2018-0017 |
| OpenAlex | W2808628584 |
| Language | EN |
| Citations received | 10 |
| References cited | 43 |
Purpose The purpose of this paper is to review and analyze the literature on consolidated financial statements (CFS) in the public sector published from 1980 to 2015 in public sector accounting and management journals, and propose a future research agenda. Design/methodology/approach Adopting a structured literature review methodology, the authors investigate how the CFS literature is developing and what its focus is. Findings The authors identify five major topics: the definition of the consolidation area; the identification of the reporting entity; the private vs public sector accounting standard dichotomy; the relationship with the statistical rules; and the usefulness of CFS. Originality/value The authors analyze these topics, highlighting the growing implementation of CFS in different contexts (mainly focusing on governments outside the USA) and provide suggestions for future research
Business · Originality · Political science · Private sector · Public sector · Qualitative research · Social science · Sociology · Auditing, Earnings Management, Governance · Computer Science · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Accounting
Mapping the landscape of popular reporting research
The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (Ipsas)
Transparency in public administrations
Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries
Public value and public sector accounting research
Financial and non-financial performance measurement at the municipal group level – Evidence from municipal budgets in Sweden
Earnings management in public-sector organizations
Holding the government to account for its finances
Ambiguity in public sector performance measurement
Governmental accounting reforms at a time of crisis
On the shoulders of giants
Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review
The ‘third hand’
Is the New Public Management a Paradigm? Does it Matter
Financial reports and decentralization in municipal governments
Consolidation in the public sector
Globalization
| Unique citing works | 10 |
|---|---|
| Citations per year | 1,43 |
| Citation span | 2019 - 2025 (7) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 10 |