Abstract

The changes in the supply of public services have increasingly blurred the boundaries between the public and private realms. This is also reflected in the practice of the consolidated financial statements prepared by governmental organizations, which often put together the two “worlds”. The present paper investigates the actual role and meaning of local government’s consolidated financial statements. Are they public accountability tools, or yet another attempt at making private-sector practices and culture seep in the public sector? More specifically, in the light of the trends in international accounting standards and the cases of two local governments, the authors discuss the role of the consolidated financial statement and point out some of the critical issues of consolidating accounts in the public realm.

Autore Pugliese

• De Matteis Fabio , Preite Daniela

Tutti gli autori

• DE MATTEIS F. , PREITE D.

Titolo volume/Rivista

AYLENTRANK'

Anno di pubblicazione

2013

ISSN

1829-2828

ISBN

Non Disponibile

Numero di citazioni Wos

Nessuna citazione

Ultimo Aggiornamento Citazioni

Non Disponibile

Numero di citazioni Scopus

Non Disponibile

Ultimo Aggiornamento Citazioni

Non Disponibile

Settori ERC

Non Disponibile

Codici ASJC

Non Disponibile