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Exploring The Idiosyncrasies Of State-Owned Enterprises In The Whole Of Government Picture

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  • CIOLOMIC Ioana-Andreea, BELEIU Ioana Natalia

Abstract

State-owned enterprises, as controlled entities by governments, are present all over the world as a result of privation, nationalization or on the strength of financial and social issues, representing an important part of the governmental financial situations. The purpose of the paper is to illustrate the complexity surrounding the meaning of the term SOE as controlled entity since this term is crucial for the aim of governments to increase its accountability and transparency. A content analysis of responses to the IPSASB Consultation Paper (CP) concerning SOEs has been used. Based on our study, we conclude that a definition is necessary as emerging countries need to have clearly established boundaries of their financial statements and, most of the time they do not have the necessary resources as professional bodies, qualified personnel, to fulfil their obligations as regulators.

Suggested Citation

  • CIOLOMIC Ioana-Andreea, BELEIU Ioana Natalia, 2020. "Exploring The Idiosyncrasies Of State-Owned Enterprises In The Whole Of Government Picture," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 72(1), pages 46-56, April.
    • Handle: RePEc:blg:reveco:v:72:y:2020:i:1:p:46-56
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/72105ciolomic&beleiu.pdf
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    References listed on IDEAS

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    1. Stefan MACHURA, 1993. "The Regulation Of State-Owned Enterprises," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 64(4), pages 605-616, July.
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      Keywords

      State-Owned Enterprises; Public Entities; International Public Sector Accounting Standards; Consultation Paper;
      All these keywords.

      JEL classification:

      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
      • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
      • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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