6533b7dcfe1ef96bd12727ce
RESEARCH PRODUCT
International experiences in whole of government financial reporting: lesson-drawing for Spain
Isabel BruscaVicente Montesinossubject
FinancePublic AdministrationSociology and Political Sciencebusiness.industryPublic sectorAccountingGeneral Business Management and AccountingConsolidation (business)Lesson drawingAccountingPolitical scienceWhole of governmentAccounting information systemComparative perspectivebusinessFinancedescription
This article focuses on whole of government accounts from a comparative perspective and identifies key lessons for Spain and other European countries with a continental accounting system. The authors examine the issues involved in whole of government financial reporting in New Zealand, Australia, the UK and North America. They conclude that whole public sector consolidated accounts are not currently feasible in Spain and that consolidation should start at each level of government.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2009-07-01 | Public Money & Management |