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  • 1.
    Chow, Danny
    et al.
    England & Nordirland.
    Aggestam Pontoppidan, Caroline
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Denmark.
    The United Nations' (UN) decision to adopt international public sector accounting standards (IPSAS)2019In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 31, no 2, p. 285-306Article in journal (Refereed)
    Abstract [en]

    Purpose

    The objective of this study is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective.

    Design/methodology/approach

    A content analysis of publicly accessible documents from the UN System archives was conducted. The analysis was framed through the broader lens of legitimacy theory, drawing attention to the rationalities of decisions taken.

    Findings

    This study illustrated how the need for accounting reforms was rationalised throughout the UN System of organisations. Decision-making processes were reflective of political concerns and the accompanying need to continually demonstrate accountability. The discursive strategies observed associated the need to improve accountability with the adoption of globally recognised accounting systems. However, such logic assumed that existing accountability deficits were intrinsically linked to accounting failures, which overemphasises accounting’s role.

    Originality/value

    This study addresses a lacuna in empirical studies providing an understanding of the role of accounting reforms within international organisations such as the UN System.

  • 2.
    Gardini, Silvia
    et al.
    Italy.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Voluntary adoption of the consolidated financial statement and fair value accounting by Italian local governments2014In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 26, no 2, p. 313-344Article in journal (Refereed)
    Abstract [en]

    The paper focuses on the potential benefits of fair value accounting (FVA) in the public sector and the shift towards the entity theory of consolidation supported by international accounting standards. The analysis of the Italian cases shows neither adjustments of the assets to their fair value, nor any recognition of intangibles other than goodwill in consolidated financial statement (CFS), maintaining the configuration of a municipal corporate group based on historical costs. These findings suggest a lack of focus on FVA by local governments (LGs), which is in contrast with international accounting standards. Using a combination of sources (such as annual reports and interviews), part of this paper is based on multiple-case studies of Italian LGs on the voluntary adoption of CFS.

  • 3.
    Santis, Serena
    et al.
    Italy.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Bisogno, Marco
    Italien.
    Public sector consolidated financial statements: a structured literature review2018In: 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)
    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.

  • 4.
    Wällstedt, N
    et al.
    Stockholm University.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Almqvist, R
    Stockholm University.
    Organisational solutions for financial sustainability: a comparative case study from the Swedish municipalities2014In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 26, no 1, p. 181-218Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to explore and discuss the solutions municipal organizations employ to achieve financial sustainability. The paper thus aims at providing a theoretical overview on the subject of financial distress and financial sustainability, followed by a review of the New Public Management and New Public Governance discourse; it then uses and refines this framework in the light of empirical evidence from municipal organizations in Sweden to discuss how financial sustainability may be achieved. The empirical evidence is derived from the Swedish national municipality research program that was established to find out how municipalities cope with stressful situations, financial as well as organizational. The research suggests that the solutions for financial sustainability depend upon the size and organizational structure of the municipal organization and changes in the municipality’s political majority. Further, research findings show that the management or governance system of the municipality plays an important role in achieving financial sustainability, and the characteristic of the system, its communicative function, and resource perspective need to cohere with the basic characteristics of the municipal organization in order to be successful

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