Pursuing private or public accountability in the public sector? applying IPSASs to define the reporting entity in municipal consolidation

Giuseppe Grossi, Ileana Steccolini

Forskningsoutput: TidskriftsbidragArtikelPeer review

28 Citeringar (Scopus)

Sammanfattning

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.

OriginalspråkEngelska
Sidor (från-till)325-334
Antal sidor9
TidskriftInternational Journal of Public Administration
Volym38
Utgåva4
DOI
StatusPublicerad - 2015

Nationell ämneskategori

  • Ekonomi och näringsliv (502)

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