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Public Money & Management Volume 29, 2009 - Issue 4
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Original Articles

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

Isabel Brusca University of Zaragoza, Spain
&
Vicente Montesinos University of Valencia, SpainCorrespondence[email protected]
Pages 243-250 | Published online: 29 May 2009

Citations (17)

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Serena Santis, Giuseppe Grossi & Marco Bisogno. (2019) Drivers for the voluntary adoption of consolidated financial statements in local governments. Public Money & Management 39:8, pages 534-543.
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Isabel Brusca, Francesca Manes Rossi & Natalia Aversano. (2017) Performance Measurement in Italian and Spanish Local Governments: Comparative Policy Analysis. Journal of Comparative Policy Analysis: Research and Practice 19:5, pages 470-486.
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Pawan Adhikari & Levi Gårseth-Nesbakk. (2016) Implementing public sector accruals in OECD member states: Major issues and challenges. Accounting Forum 40:2, pages 125-142.
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Marco Bisogno, Serena Santis & Aurelio Tommasetti. (2015) Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49. International Journal of Public Administration 38:4, pages 311-324.
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Isabel Brusca Alijarde, Vicente Montesinos Julve & Leonor Mora Agudo. (2012) El Endeudamiento como factor explicativo de la descentralización de servicios en los ayuntamientos españoles. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 41:153, pages 143-162.
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Articles from other publishers (12)

Lasse Olavi Oulasvirta. (2022) Consolidated financial statement information and group reporting in the central government: a user-oriented approach. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 28-51.
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Nəzakət Musayeva, İlqar Əliyev Nəzakət Musayeva, İlqar Əliyev. (2023) AZƏRBAYCANDA MHBS-NİN TƏTBİQİ PROBLEMLƏRİ. PAHTEI-Procedings of Azerbaijan High Technical Educational Institutions 29:06, pages 535-544.
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Nigar Atakişiyeva Nigar Atakişiyeva & Vasim Kərimov Vasim Kərimov. (2023) MÜHASİBAT UÇOTU SAHƏSİNDƏ FƏALİYYƏT GÖSTƏRƏN MÜTƏXƏSSİSLƏRİN BİLİK VƏ BACARIQLARININ TƏHLİLİ. PAHTEI-Procedings of Azerbaijan High Technical Educational Institutions 28:05, pages 528-538.
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Elaine Stewart & Ciaran Connolly. (2021) Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes . Abacus 57:3, pages 557-592.
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Ronald Labonté, Raphael Lencucha, Jeffrey Drope, Corinne Packer, Fastone M. Goma & Richard Zulu. (2018) The institutional context of tobacco production in Zambia. Globalization and Health 14:1.
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Serena Santis, Giuseppe Grossi & Marco Bisogno. (2018) Public sector consolidated financial statements: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management 30:2, pages 230-251.
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Andreas Bergmann, Giuseppe Grossi, Iris Rauskala & Sandro Fuchs. (2016) La consolidation dans le secteur public : méthodes et approches dans les pays de l’OCDE. Revue Internationale des Sciences Administratives Vol. 82:4, pages 801-820.
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Andreas Bergmann, Giuseppe Grossi, Iris Rauskala & Sandro Fuchs. (2016) Consolidation in the public sector: methods and approaches in Organisation for Economic Co-operation and Development countries. International Review of Administrative Sciences 82:4, pages 763-783.
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Khalil Abushamsieh, Antonio M. López-Hernández & David Ortiz-Rodríguez. (2014) The development of public accounting transparency in selected Arab countries. International Review of Administrative Sciences 80:2, pages 421-442.
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Andreas Bergmann. (2014) The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability. Journal of Public Budgeting, Accounting & Financial Management 26:1, pages 165-180.
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Isabel Brusca. (2010) Treinta Años de Investigación en Contabilidad y Gestión Pública en España. Revista de Contabilidad 13:2, pages 175-209.
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Ricardo Lopes Cardoso, Andre C. B. Aquino & Joss A. M. Pigatto. (2014) The Whole of Government Accounts in Brazil. SSRN Electronic Journal.
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