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dc.contributor.authorBergmann, Andreas-
dc.contributor.authorGrossi, Giuseppe-
dc.contributor.authorRauskala, Iris Eliisa-
dc.contributor.authorFuchs, Sandro-
dc.date.accessioned2018-11-14T09:22:41Z-
dc.date.available2018-11-14T09:22:41Z-
dc.date.issued2016-
dc.identifier.issn0020-8523de_CH
dc.identifier.issn1461-7226de_CH
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/12770-
dc.description.abstractOrganisational 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.de_CH
dc.language.isoende_CH
dc.publisherSagede_CH
dc.relation.ispartofInternational Review of Administrative Sciencesde_CH
dc.rightsLicence according to publishing contractde_CH
dc.subjectConsolidated financial statementsde_CH
dc.subjectConsolidation methodsde_CH
dc.subjectConsolidation scopede_CH
dc.subjectInternational public sector accounting standardsde_CH
dc.subjectOrganisation for economic co-operationde_CH
dc.subjectPublic sectorde_CH
dc.subjectOrganisation for development countries comparisonde_CH
dc.subject.ddc657: Rechnungswesende_CH
dc.titleConsolidation in the public sector : methods and approaches in organisation for economic co-operation and development countriesde_CH
dc.typeBeitrag in wissenschaftlicher Zeitschriftde_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
dc.identifier.doi10.1177/0020852315576713de_CH
zhaw.funding.euNode_CH
zhaw.issue4de_CH
zhaw.originated.zhawYesde_CH
zhaw.pages.end783de_CH
zhaw.pages.start763de_CH
zhaw.publication.statuspublishedVersionde_CH
zhaw.volume82de_CH
zhaw.publication.reviewPeer review (Publikation)de_CH
Appears in collections:Publikationen School of Management and Law

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