State-owned Enterprise

Living reference work entry
DOI: https://doi.org/10.1007/978-3-319-31816-5_1686-1

Synonyms

Definition

The enterprises where the government has ownerships.

Introduction

State-owned enterprises (SOEs) represent a significant player with growing importance in the global and local economies nowadays. SOEs have different roles, from internationalization through foreign trade and investment, to promote economic development as part of national development strategies. The importance of SOEs in the global economy in recent years is increasing and mainly driven by the growth of emerging economies but also the impact of the global financial crisis on views on the role of the state in the economy.

State-Owned Enterprises’ Definitions from Different Perspectives (Governance, Accounting, and...

This is a preview of subscription content, log in to check access.

References

  1. Bird MG (2015) Canadian state-owned enterprises: a framework for analyzing the evolving Crowns. Policy Studies 36(2):133–156CrossRefGoogle Scholar
  2. Bruton G, Peng M, Ahlstrom D (2015) State-owned enterprises around the world as hybrid organizations. The Academy of Management Perspectives 29(1):92–114CrossRefGoogle Scholar
  3. Chan H (2009) Politics over markets: integrating state-owned enterprises into Chinese socialist market. Public Administration & Development 29(1):43–54CrossRefGoogle Scholar
  4. Coates J (1990) Government-owned companies and subsidiaries: issues in accounting, auditing and accountability. Australian Journal of Public Administration 49(1):7–11CrossRefGoogle Scholar
  5. European Commission (2010) European system of accounts. LuxemburgGoogle Scholar
  6. European Commission (2012) EUROSTAT Foreign AffiliaTes statistics recommendation material. LuxemburgGoogle Scholar
  7. Grossi G, Thomasson A (2015) Bridging the accountability gap in hybrid organizations: the case of Copenhagen Malmö Port. Int Rev Adm Sci 81(3):1–17CrossRefGoogle Scholar
  8. International Monetary Fund (2014) Government finance statistics manual. Washington, DCGoogle Scholar
  9. IPSASB (2012) Handbook of international public sector accounting pronouncements, vols I, II. New York. Available at http://www2.ifac.org/publications-resources/2011-handbook-international-public-sector-accounting-pronouncements. Accessed 10 Feb 2015
  10. IPSASB (2014) Responses to GBEs consultation paper. New York. Available at http://www2.ifac.org/system/files/meetings/files/GBE%20%20responses.pdf. Accessed 25 Feb 2015
  11. Luke B (2010) Examining accountability dimensions in state-owned enterprises. Financial Accountability & Management 26(2):134–162CrossRefGoogle Scholar
  12. OECD (2005) Corporate governance of state-owned enterprises: a survey of OECD countries. OECD, ParisGoogle Scholar
  13. OECD (2014) OECD guidelines on corporate governance of state-owned enterprises – draft for public comment. OECD, ParisGoogle Scholar
  14. Thynne I, Wettenhall R (2001) Public enterprises: many faces, much questioning, new challenges. International Review of Public Administration 6(1):1–9CrossRefGoogle Scholar
  15. United Nations Statistics Division (2008) System of national accounts. New YorkGoogle Scholar
  16. Wettenhall R (2004) Let us explore the common ground: agencies, public corporations and regulatory commissions. Soc Econ 26(2–3):263–293Google Scholar
  17. World Bank (2014) Corporate governance of state-owned enterprises – a toolkit. WB, Washington, DCCrossRefGoogle Scholar
  18. World Trade Organisation (1994) The general agreement on tariffs and trade. WTO, GenevaGoogle Scholar

Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

  1. 1.Department of Accounting and AuditBabes-Bolyai UniversityCluj-NapocaRomania
  2. 2.Babes-Bolyai UniversityCluj-NapocaRomania