Drivers for the voluntary adoption of consolidated financial statements in local governments-Reference-Cited by-同舟云学术

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Drivers for the voluntary adoption of consolidated financial statements in local governments

Published:2019-06-03 Issue:8 Volume:39 Page:534-543
ISSN:0954-0962
Container-title:Public Money & Management
language:en
Short-container-title:Public Money & Management

Author:

Santis Serena¹,Grossi Giuseppe²³⁴,Bisogno Marco⁵^ORCID

Affiliation:

1. Department of Political Science ‘Jean Monnet’, University of Campania ‘Luigi Vanvitelli’, Italy

2. Nord University Business School, Norway

3. School of Business, Kristianstad University, Sweden

4. Kozminski University, Poland

5. Department of Management & Innovation Systems, University of Salerno, Italy

Publisher

Informa UK Limited

Subject

Public Administration,Sociology and Political Science,General Business, Management and Accounting,Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/09540962.2019.1618072

Reference72 articles.

1. Why Governments Should Use the Government Finance Statistics Accounting System

2. The influence of the nature of government accounting and reporting in decision-making: evidence from Switzerland

3. The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability

4. La consolidation dans le secteur public : méthodes et approches dans les pays de l’OCDE

5. Using ICTs to create a culture of transparency: E-government and social media as openness and anti-corruption tools for societies

Cited by 5 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Shifts in local governments’ corporatization intensity: evidence from German cities;Journal of Public Administration Research and Theory;2024-01-24

2. More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities;Public Money & Management;2024-01-12

3. Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda;Journal of Accounting & Organizational Change;2023-09-12

4. Drivers of reform implementation in local government: a qualitative comparative analysis;Public Money & Management;2021-08-04

5. Debate: Public sector consolidated financial statements—the hybrid approach;Public Money & Management;2021-02-17

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