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Pursuing private or public accountability in the public sector?: applying IPSASs to define the reporting entity in municipal consolidation
Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
Italien.
2015 (engelsk)Inngår i: International Journal of Public Administration, ISSN 0190-0692, E-ISSN 1532-4265, Vol. 38, nr 4, s. 325-334Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

Private-sector accounting systems have often been heralded as superior to public-sector ones and suggested as solutions to the shortcomings of the latter. Our article aims at contributing to this debate by looking at the adoption of business-like practices where the public and private sectors intersect. Our analysis shows that the adoption of International Public Sector Accounting Standards (IPSASs), strongly inspired by International Financial Reporting Standards (IFRS), might not ensure the expected disclosure. Municipalities adopting IPSASs for preparing consolidated financial statement do not necessarily increase accountability because some relevant public service providers are not included in the reporting entities.

sted, utgiver, år, opplag, sider
2015. Vol. 38, nr 4, s. 325-334
Emneord [en]
Accountability, IPSAS, consolidation, municipalities
HSV kategori
Identifikatorer
URN: urn:nbn:se:hkr:diva-16754DOI: 10.1080/01900692.2015.1001239OAI: oai:DiVA.org:hkr-16754DiVA, id: diva2:1095812
Tilgjengelig fra: 2017-05-16 Laget: 2017-05-16 Sist oppdatert: 2017-05-16bibliografisk kontrollert

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