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

Grossi, GiuseppeGovernance Regulation Internationalization and Performance (GRIP) (author)

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

LIBRIS-ID:oai:researchportal.hkr.se/admin:publications/df8613cf-be02-43d5-998c-78430ccc1da8
oai:researchportal.hkr.se/admin:publications/df8613cf-be02-43d5-998c-78430ccc1da8URI
https://doi.org/10.1080/01900692.2015.1001239DOI

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.

Steccolini, IleanaItaly,Italien (author)
Governance Regulation Internationalization and Performance (GRIP)Italy (creator_code:org_t)

In:International Journal of Public Administration: Taylor and Francis Ltd.38:4, s. 325-3340190-06921532-4265

oai:researchportal.hkr.se/admin:publications/df8613cf-be02-43d5-998c-78430ccc1da8
https://doi.org/10.1080/01900692.2015.1001239

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