Consolidation in the public sector : methods and approaches in organisation for economic co-operation and development countries

Bergmann, Andreas; Grossi, Giuseppe; Rauskala, Iris Eliisa; Fuchs, Sandro

doi:10.1177/0020852315576713

Publication type:	Article in scientific journal
Type of review:	Peer review (publication)
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
DOI:	10.1177/0020852315576713
Published in:	International Review of Administrative Sciences
Volume(Issue):	82
Issue:	4
Page(s):	763
Pages to:	783
Issue Date:	2016
Publisher / Ed. Institution:	Sage
ISSN:	0020-8523 1461-7226
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.
URI:	https://digitalcollection.zhaw.ch/handle/11475/12770
Fulltext version:	Published version
License (according to publishing contract):	Licence according to publishing contract
Departement:	School of Management and Law
Appears in collections:	Publikationen School of Management and Law

Files in This Item:

There are no files associated with this item.

Show full item record

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.