Public sector consolidated financial statements: a structured literature review Marco Bisogno Hot

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Uploaded by Marco Bisogno     Uploaded date: July 06, 2018    
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Publication date
June 01, 2018
Paper language
Abstract
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.
Preferred Citation
Santis, S., Grossi G., and Bisogno, M. (2018) "Public sector consolidated financial statements: a structured literature review", Journal of Public Budgeting, Accounting & Financial Management, Vol. 30 Issue: 2, pp.230-251, https://doi.org/10.1108/JPBAFM-02-2018-0017
Keywords
Public sector, Structured literature review, Consolidated financial statements, Whole-of-government accounts
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Category
Other
Type of Paper
Published paper

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