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
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.
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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