Search results for "Whole of government"
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The transformation of the Ministries of Foreign Affairs in the Baltic countries
2021
This article analyses the transformation of the Ministries of Foreign Affairs (MFA) and the nature of changes in the Baltic countries (Estonia, Latvia, and Lithuania). By applying Brian Hocking’s a...
International experiences in whole of government financial reporting: lesson-drawing for Spain
2009
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.