Title: Consolidation in the public sector : methods and approaches in organisation for economic co-operation and development countries
Authors : Bergmann, Andreas
Grossi, Giuseppe
Rauskala, Iris Eliisa
Fuchs, Sandro
Published in : International Review of Administrative Sciences
Volume(Issue) : 82
Issue : 4
Pages : 763
Pages to: 783
Publisher / Ed. Institution : Sage
Issue Date: 2016
License (according to publishing contract) : Licence according to publishing contract
Type of review: Peer review (publication)
Language : English
Subjects : Consolidated financial statements; Consolidation methods; Consolidation scope; International public sector accounting standards; Organisation for economic co-operation; Public sector; Organisation for development countries comparison
Subject (DDC) : 657: Accounting
Abstract: 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.
Departement: School of Management and Law
Publication type: Article in scientific journal
DOI : 10.1177/0020852315576713
ISSN: 0020-8523
URI: https://digitalcollection.zhaw.ch/handle/11475/12770
Appears in Collections:Publikationen School of Management and Law

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