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Public Money & Management Volume 39, 2019 - Issue 3
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Articles

Usefulness of consolidated government accounts: A comparative study

Danny S. L. ChowDurham University Business School, UK
,
Raili PollanenCarleton University, Ottawa, Canada
,
Rachel BaskervilleVictoria University of Wellington, New Zealand
,
Caroline Aggestam-PontoppidanCopenhagen Business School, Denmark and Kristianstad University, Sweden
&
Ronald DayUniversity of Sydney Business School, Australia
Pages 175-185 | Published online: 12 Oct 2018

Citations (5)

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Read on this site (2)

Laurence Ferry & Henry Midgley. (2023) Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience. Public Money & Management 0:0, pages 1-2.
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Elaine Stewart & Ciaran Connolly. (2022) New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock. Public Money & Management 42:6, pages 460-462.
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Articles from other publishers (3)

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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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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Yen Thi Tran, Thanh Thi Cam Tran & Trang Cam Hoang. (2020) Determinants of the Implementation of the Public-Sector Consolidated Financial Statements in Vietnam. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 68:5, pages 903-913.
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