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International experiences in whole of government financial reporting: lesson-drawing for Spain

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  • Isabel Brusca
  • Vicente Montesinos

Abstract

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.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:pubmmg:v:29:y:2009:i:4:p:243-250
    DOI: 10.1080/09540960903035023
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    Cited by:

    1. Elaine Stewart & Ciaran Connolly, 2021. "Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 557-592, September.
    2. 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.

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