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Setting consolidated reporting standards for local government

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  • Isabel Brusca
  • Giuseppe Grossi
  • Francesca Manes-Rossi

Abstract

Under a corporatization trend, traditional financial reporting is generally considered unable to offer a complete view of the economic and financial activities of a group of public entities. Consequently, several reforms and standards have been introduced related to consolidated financial reports. Through interviews with key actors, the authors analysed the normativity process for issuing consolidated reporting standards for local governments in three European countries: Italy, Spain, and Sweden.

Suggested Citation

  • Isabel Brusca & Giuseppe Grossi & Francesca Manes-Rossi, 2018. "Setting consolidated reporting standards for local government," Public Money & Management, Taylor & Francis Journals, vol. 38(7), pages 483-492, November.
    • Handle: RePEc:taf:pubmmg:v:38:y:2018:i:7:p:483-492
    DOI: 10.1080/09540962.2018.1524199
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    Cited by:

    1. Muhammad Azizul Islam & Chris J. Van Staden, 2022. "Modern Slavery Disclosure Regulation and Global Supply Chains: Insights from Stakeholder Narratives on the UK Modern Slavery Act," Journal of Business Ethics, Springer, vol. 180(2), pages 455-479, October.

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