| Publikationstyp: | Beitrag in wissenschaftlicher Zeitschrift |
| Art der Begutachtung: | Peer review (Publikation) |
| Titel: | Consolidation in the public sector : methods and approaches in organisation for economic co-operation and development countries |
| Autor/-in: | Bergmann, Andreas Grossi, Giuseppe Rauskala, Iris Eliisa Fuchs, Sandro |
| DOI: | 10.1177/0020852315576713 |
| Erschienen in: | International Review of Administrative Sciences |
| Band(Heft): | 82 |
| Heft: | 4 |
| Seite(n): | 763 |
| Seiten bis: | 783 |
| Erscheinungsdatum: | 2016 |
| Verlag / Hrsg. Institution: | Sage |
| ISSN: | 0020-8523 1461-7226 |
| Sprache: | Englisch |
| Schlagwörter: | Consolidated financial statements; Consolidation methods; Consolidation scope; International public sector accounting standards; Organisation for economic co-operation; Public sector; Organisation for development countries comparison |
| Fachgebiet (DDC): | 657: Rechnungswesen |
| Zusammenfassung: | 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. |
| URI: | https://digitalcollection.zhaw.ch/handle/11475/12770 |
| Volltext Version: | Publizierte Version |
| Lizenz (gemäss Verlagsvertrag): | Lizenz gemäss Verlagsvertrag |
| Departement: | School of Management and Law |
| Enthalten in den Sammlungen: | Publikationen School of Management and Law |
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Bergmann, A., Grossi, G., Rauskala, I. E., & Fuchs, S. (2016). Consolidation in the public sector : methods and approaches in organisation for economic co-operation and development countries. International Review of Administrative Sciences, 82(4), 763–783. https://doi.org/10.1177/0020852315576713
Bergmann, A. et al. (2016) ‘Consolidation in the public sector : methods and approaches in organisation for economic co-operation and development countries’, International Review of Administrative Sciences, 82(4), pp. 763–783. Available at: https://doi.org/10.1177/0020852315576713.
A. Bergmann, G. Grossi, I. E. Rauskala, and S. Fuchs, “Consolidation in the public sector : methods and approaches in organisation for economic co-operation and development countries,” International Review of Administrative Sciences, vol. 82, no. 4, pp. 763–783, 2016, doi: 10.1177/0020852315576713.
BERGMANN, Andreas, Giuseppe GROSSI, Iris Eliisa RAUSKALA und Sandro FUCHS, 2016. Consolidation in the public sector : methods and approaches in organisation for economic co-operation and development countries. International Review of Administrative Sciences. 2016. Bd. 82, Nr. 4, S. 763–783. DOI 10.1177/0020852315576713
Bergmann, Andreas, Giuseppe Grossi, Iris Eliisa Rauskala, and Sandro Fuchs. 2016. “Consolidation in the Public Sector : Methods and Approaches in Organisation for Economic Co-Operation and Development Countries.” International Review of Administrative Sciences 82 (4): 763–83. https://doi.org/10.1177/0020852315576713.
Bergmann, Andreas, et al. “Consolidation in the Public Sector : Methods and Approaches in Organisation for Economic Co-Operation and Development Countries.” International Review of Administrative Sciences, vol. 82, no. 4, 2016, pp. 763–83, https://doi.org/10.1177/0020852315576713.
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