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Pursuing private or public accountability in the public sector?: applying IPSASs to define the reporting entity in municipal consolidation
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
Italien.
2015 (English)In: International Journal of Public Administration, ISSN 0190-0692, E-ISSN 1532-4265, Vol. 38, no 4, 325-334 p.Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
2015. Vol. 38, no 4, 325-334 p.
Keyword [en]
Accountability, IPSAS, consolidation, municipalities
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-16754DOI: 10.1080/01900692.2015.1001239OAI: oai:DiVA.org:hkr-16754DiVA: diva2:1095812
Available from: 2017-05-16 Created: 2017-05-16 Last updated: 2017-05-16Bibliographically approved

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Grossi, Giuseppe

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Avdelningen för Ekonomi och arbetslivResearch environment Governance, Regulation, Internationalization and Performance (GRIP
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  • apa
  • harvard1
  • ieee
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  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf