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A Brief Analysis Of Public Sector Consolidated Financial Statements Researches

Author

Listed:
  • Andreea CIRSTEA

    (INDEPENDENT RESEARCHER, PhD, CLUJ-NAPOCA, ROMANIA)

  • Stefan Dragos CIRSTEA

    (TECHNICAL UNIVERSITY, FACULTY OF ELECTRICAL ENGINEERING, CLUJ-NAPOCA, ROMANIA)

Abstract

The purpose of the paper is to track the evolution of this specific topic of consolidated financial statements in the public sector, in order to be able to present a global picture of the actual knowledge stage of this issue at international level. The study conducted for reaching the proposed objective is a quantitative one. We tried to find out how this issue of public sector consolidated financial statements has sparked the interest of researchers around the world and when the issue was most debated. We concluded that the research of consolidated financial statements in the public sector is in its infancy and nowadays the topic starts to be more and more in the attention of the researchers in this field.

Suggested Citation

  • Andreea CIRSTEA & Stefan Dragos CIRSTEA, 2015. "A Brief Analysis Of Public Sector Consolidated Financial Statements Researches," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 93-99, December.
    • Handle: RePEc:cbu:jrnlec:y:2015:v:6:p:93-99
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    References listed on IDEAS

    as
    1. Giuseppe Grossi, 2009. "New development: Consolidated financial reporting as a stimulus for change in Italian local government," Public Money & Management, Taylor & Francis Journals, vol. 29(4), pages 261-264, July.
    2. Alessandro Lombrano & Luca Zanin, 2013. "IPSAS and local government consolidated financial statements—proposal for a territorial consolidation method," Public Money & Management, Taylor & Francis Journals, vol. 33(6), pages 429-436, November.
    3. G. Grossi & M. Soverchia, 2011. "European Commission Adoption of IPSAS to Reform Financial Reporting," Abacus, Accounting Foundation, University of Sydney, vol. 47(4), pages 525-552, December.
    4. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    5. J. Christiaens & P. Van Cauwenberge & J. Rommel & -, 2010. "IPSAS 6 and 22: New Standards for Whole of Government Accounting?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/635, Ghent University, Faculty of Economics and Business Administration.
    6. Isabel Brusca & Vicente Montesinos, 2009. "International experiences in whole of government financial reporting: lesson-drawing for Spain," Public Money & Management, Taylor & Francis Journals, vol. 29(4), pages 243-250, July.
    7. David Heald & George Georgiou, 2000. "Consolidation principles and practices for the UK government sector," Accounting and Business Research, Taylor & Francis Journals, vol. 30(2), pages 153-167.
    8. Vicente Pina & Lourdes Torres & Ana Yetano, 2009. "Accrual Accounting in EU Local Governments: One Method, Several Approaches," European Accounting Review, Taylor & Francis Journals, vol. 18(4), pages 765-807.
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    Cited by:

    1. Lukáš Poutník, 2018. "Basic differences in the definition of fixed assets between Czech accounting standards and International public sector accounting standards [Základní odlišnosti ve vymezení dlouhodobých aktiv z poh," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2018(2), pages 5-23.

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