Consolidation in the public sector: a cross-country comparison

被引:20
|
作者
Grossi, Giuseppe [1 ]
Pepe, Francesca [2 ]
机构
[1] Univ Siena, Dept Business & Social Studies, I-53100 Siena, Italy
[2] Univ Siena, Sch Econ, I-53100 Siena, Italy
关键词
D O I
10.1080/09540960903035031
中图分类号
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要
This article analyses consolidated annual accounts in the public sector in six countries (Sweden, the UK, the USA, Canada, New Zealand and Australia) highlighting the differences and similarities in approaches. The authors also examine international trends and take an in-depth look at the International Public Sector Accounting Standards Board (IPSASB).
引用
收藏
页码:251 / 256
页数:6
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