|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|
Rauskala, Iris Eliisa
|Published in:||International Review of Administrative Sciences|
|Publisher / Ed. Institution:||Sage|
|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.|
|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.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.