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Public sector consolidated financial statements: a structured literature review
Italy.
Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
Italien.
2018 (English)In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 30, no 2, p. 230-251Article in journal (Refereed) Published
Abstract [en]

Purpose

The purpose of this paper is to review and analyze the literature on consolidated financial statements (CFS) in the public sector published from 1980 to 2015 in public sector accounting and management journals, and propose a future research agenda.

Design/methodology/approach

Adopting a structured literature review methodology, the authors investigate how the CFS literature is developing and what its focus is.

Findings

The authors identify five major topics: the definition of the consolidation area; the identification of the reporting entity; the private vs public sector accounting standard dichotomy; the relationship with the statistical rules; and the usefulness of CFS.

Originality/value

The authors analyze these topics, highlighting the growing implementation of CFS in different contexts (mainly focusing on governments outside the USA) and provide suggestions for future research.

Place, publisher, year, edition, pages
2018. Vol. 30, no 2, p. 230-251
Keywords [en]
Public sector, Structured literature review, Consolidated financial statements, Whole-of-government accounts
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-18326DOI: 10.1108/JPBAFM-02-2018-0017OAI: oai:DiVA.org:hkr-18326DiVA, id: diva2:1229977
Available from: 2018-07-02 Created: 2018-07-02 Last updated: 2018-07-02Bibliographically approved

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Grossi, Giuseppe
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Research environment Governance, Regulation, Internationalization and Performance (GRIPAvdelningen för ekonomi
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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • 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