Consolidation in the public sector
Methods and approaches in Organisation for Economic Co-operation and Development countries
Bibliographic Data
| ID | 9962217 |
|---|---|
| Authors | Andreas Bergmann (0000-0002-8776-231X, Zurich University of Applied Sciences, Switzerland), Giordana Grossi (0000-0002-9540-2285, Kristianstad University), Giuseppe Grossi (Kristianstad University College, Sweden), Iris Rauskala (Zurich University of Applied Sciences, Switzerland, corresponding author), Sandro Fuchs (0000-0003-2416-3544, Zurich University of Applied Sciences, Switzerland) |
| Year | 2016 |
| Volume | 82 |
| Issue | 4 |
| Pages | 763-783 |
| Publication date | 2016-12-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | International Review of Administrative Sciences (JOURNAL) |
| Journal identifiers | ISSN: 0020-8523 • E-ISSN: 1461-7226 |
| Publisher | SAGE Publications (PUBLISHER • US) |
| DOI | 10.1177/0020852315576713 |
| OpenAlex | W1932231844 |
| Language | EN |
| Citations received | 4 |
| References cited | 14 |
Organisational changes of the public sector have led to increased decentralisation of public services. Only fully fledged financial accounting and reporting systems guarantee the consolidated information needed by executive and legislative bodies to fulfil their duties in financial management and the supervision of network entities. Consolidated financial statements may serve to increase accountability and transparency towards internal and external stakeholders. The article aims at giving an overview of consolidation approaches in Organisation for Economic Co-operation and Development countries. It will focus on the methods applied and the guiding principles followed to define the perimeter of consolidation. The analysis is carried out through a comparison of legal requirements and standards for consolidation, and the published consolidated financial statements, taking the International Public Sector Accounting Standards as a benchmark
Accountability · Accounting information system · Business · Consolidation (business · Economics · Financial accounting · Legislature · Political science · Public sector · Accounting · Finance · Public Policy and Administration Research · Public Procurement and Policy · Regulation and Compliance Studies
Ipsas, Epsas and Other Challenges in European Public Sector Accounting and Auditing
The govern(mentality) of financial reporting reform
Public sector consolidated financial statements
Financial and non-financial performance measurement at the municipal group level – Evidence from municipal budgets in Sweden
| Unique citing works | 4 |
|---|---|
| Citations per year | 0,5 |
| Citation span | 2018 - 2025 (8) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 4 |