Public sector consolidated financial statements: a structured literature review

Serena Santis · Giuseppe Grossi · Marco Bisogno

60 citations0/0 files storedJournal of Public Budgeting Accounting & Financial Management

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting Theory and Financial Reporting Economic and Fiscal Studies Economic Growth and Fiscal Policies

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.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 60 citations exist upstream.

References

2003Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review 2009Producing a systematic review.2016On the shoulders of giants: undertaking a structured literature review in accounting 2016Integrated reporting: A structured literature review 2012Reflections and projections: A decade of Intellectual Capital Accounting Research 2008Public sector to public services: 20 years of “contextual” accounting research 1999Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity?1998Resisting the “new public management”: Absorption and absorbing groups in schools and GP practices in the UK

Cited by

2021An appraisal of financial indicators for local government: a structured literature review 2020Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?2021Risk management and management accounting control systems in public sector organizations: a systematic literature review 2019Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.