Abbreviations
- AASB:
-
Australian Accounting Standards Board
- CFS:
-
Consolidated financial statement
- FASAB:
-
Federal Accounting Standards Advisory Board
- GASB:
-
Governmental Accounting Standards Board
- IAS:
-
International Accounting Standards
- IASB:
-
International Accounting Standards Board
- IFRS:
-
International Financial Reporting Standards
- IPSAS:
-
International Public Sector Accounting Standards
- IPSASB:
-
International Public Sector Accounting Standards Board
- NPM:
-
New Public Management
- SCMA:
-
Swedish Council Municipal Accounting
- SNFMA:
-
Swedish National Financial Management Authority
- WGA:
-
Whole of Government Accounting
References
Argento D, Grossi G, Vollenweider P (2012) Explaining the consolidation of financial statements in the Swiss Federal Government. In: Yearbook of Swiss Administrative Sciences. Swiss Society of Administrative Sciences, Zurich, pp 11–22
Argento D, Peda P, Grossi G (2016) The role of institutional entrepreneurs in the accounting change of a transitional economy. Paper to presented at the EIASM conference in Lisbon, 6–8 Sept 2016
Bergmann A, Grossi G, Rauskala I, Fuchs S (2016) Consolidation in the public sector: methods and approaches in OECD countries. Int Rev Adm Sci 82(3). doi:10.1177/0020852315576713
Bovaird T (2004) Public-private partnerships: from contested concepts to prevalent practice. Int Rev Adm Sci 70(2):199–215
Broadbent J, Guthrie J (1992) Changes in the public sector: a review of recent “alternatives” in accounting research. Account Auditing Account J 5(2):3–31
Brusca I, Montesinos V, Vela JM (2016) Public sector accounting and auditing in Spain. In: Brusca I, Caperchione E, Manes Rossi F (eds) Public sector accounting and auditing in Europe – the harmonization challenge. Palgrave Macmillan, London, pp 191–207
Chan J (2003) Government accounting: an assessment of theory, purposes and standards. Public Money Manage 3(1):13–20
Chow D, Humphrey C, Moll J (2007) Developing whole of government accounting in the UK. Financ Account Manage 23(1):27–54
Chow D, Day R, Baskerville R, Pollanen R, Aggestam C (2015) Consolidated government accounts: how are they used? Assoc Charter Cert Account (ACCA)
CIPFA (2015) Whole of government accounts. Delivering their full potential. CIPFA briefing, Mar 2015
ESV [Swedish National Financial Management Authority] (2013) Report to the swedish government. Comp Int Account Stand ESV 21
Grossi G, Newberry S (2009) Theme. Whole-of-Government Accounting. International trends. Public Money Manage 29(4):209–218
Grossi G, Pepe F (2009) The concept of consolidation in the public sector: a cross-country comparison. Public Money Manage 29(4):251–256
Grossi G, Steccolini I (2015) Pursuing private accounting and accountability in the public sector. Applying IPSAS to define the reporting entity in municipal consolidation. Int J Public Adm 38(4):325–334
Gruening G (2001) Origin and theoretical basis of new public management. Int Public Manage J 4(1):1–25
Guthrie J (1998) Application of accrual accounting in the Australian public sector – rhetoric or reality? Financ Account Manag 14(1):1–19
Heald D, Georgiou G (2011) The macro-fiscal role of the UK Whole of Government Account. Abacus 47(4):446–476
Kettl DF (2000) The global public management revolution. A report on the transformation of governance. Brookings Institution, Washington, DC
Olson O, Humphrey C, Guthrie J (1998) International experiences with “New” Public Financial Management (NPFM) reforms: New world? Small world? Better world? In: Olson O, Humphrey C, Guthrie J (eds) Global warning: debating international developments in new public financial management. Cappelen Akademisk Forlag As, Oslo, pp 17–48
Osborne D, Gaebler T (1992) Reinventing government. Addison Wesley, Reading
Reichard C (2002) Marketisation of public services in Germany. Int Public Manage Rev 3(2):63–79
Tagesson T, Grossi G (2012) The materiality of consolidated financial reporting – an alternative approach to IPSASB. Int J Public Sect Perform Manag 2(1):81–95
Tagesson T, Grossi G (2015) Public sector accounting and auditing in Sweden. In: Brusca I, Caperchione E, Manes Rossi F (eds) Public sector accounting and auditing in Europe – the harmonization challenge. Palgrave Macmillan, London, pp 209–225
The Treasury (2005) A guide to the Public Finance Act
The Treasury (2016) Financial statements of the Government of New Zealand for the ten months ended
Tricker R (1994) International corporate governance: texts, readings and cases. Prentice Hall, New York
Wollmann H (2004) Local government reforms in Great Britain, Sweden, Germany and France: between multi-function and single-purpose organisations. Local Gov Stud 30(4):639–665
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2016 Springer International Publishing Switzerland
About this entry
Cite this entry
Grossi, G. (2016). Whole of Government Accounting. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_2293-1
Download citation
DOI: https://doi.org/10.1007/978-3-319-31816-5_2293-1
Received:
Accepted:
Published:
Publisher Name: Springer, Cham
Online ISBN: 978-3-319-31816-5
eBook Packages: Springer Reference Economics and FinanceReference Module Humanities and Social SciencesReference Module Business, Economics and Social Sciences