References
- Christensen , T. and Laegraid , P. 2008 . The whole-of-government approach to public sector reform . Public Administration Review , 67 ( 6 ) : 1059 – 1066 .
- Grossi , G. and Mussari , R. 2008 . Effects of outsourcing on performance measurement and reporting: the experience of Italian local governments . Public Budgeting and Finance , 28 ( 1 ) : 22 – 38 .
- OECD (Organisation for Economic Co-operation and Development) . 2004 . Public Sector Modernisation: Changing Organisational Structures Paris
- Osborne , S. and Gaebler , T. 1991 . Reinventing Government , New York : Plume .
References
- Bastida , F. and Benito , B. 2006 . Financial reports and decentralization in municipal governments . International Review of Administrative Sciences , 72 ( 2 ) : 223 – 238 .
- Broadbent , J. and Guthrie , J. 2008 . Public sector to public services: 20 years of ‘contextual’ accounting research . Accounting, Auditing and Accountability Journal , 21 ( 2 ) : 129 – 169 .
- Conference of State Ministers of Finance . 1981 . Handbuch des Rechnungswesens der öffentlichen Haushalte , Vol. II , 227 – 262 . Bern : Haupt .
- Lüder , K. and Jones , R. 2003 . Reforming Governmental Accounting and Budgeting in Europe , Edited by: Lüder , K. and Jones , R. 21 Frankfurt : Fachverlag Moderne Wirtschaft .
References
- Anthony , R. N. 1985 . Games government accountants play . Harvard Business Review , 63 ( 5 ) : 161 – 170 .
- Chow , D. S. L. , Humphrey , C. and Moll , J. 2007 . Developing whole of government accounting in the UK: grand claims, practical complexities and a suggested future research agenda . Financial Accountability & Management , 23 ( 1 ) : 27 – 54 .
- Christiaens , J. 2002 . Symposium on local government accounting reforms in Europe . Journal of Public Budgeting, Accounting & Financial Management , 14 ( 4 ) : 560 – 564 .
- Dittenhofer , M. A. 2001 . Behavioural aspects of government financial management . Managerial Auditing Journal , 16 ( 8 ) : 451 – 457 .
- Falkman , P. and Tagesson , T. 2008 . Accrual accounting does not necessarily mean accrual accounting: factors that counteract compliance with accounting standards in Swedish municipal accounting . Scandinavian Journal of Management , 24 ( 3 ) : 271 – 283 .
- Gosling , J. J. 1992 . Budgetary Politics in American Governments , New York : Longman .
- Jones , R. and Pendlebury , M. 2000 . Public Sector Accounting , London : Prentice-Hall .
- Mattisson , O. , Paulsson , G. and Tagesson , T. 2003 . “ Sweden ” . In Reforming Governmental Accounting and Budgeting in Europe , Edited by: Lüder , K. and Jones , R. Frankfurt : Fachverlag Moderne Wirtschaft .
- Pallot , J. 1992 . Elements of a theoretical framework for public sector accounting . Accounting, Auditing & Accountability Journal , 5 ( 1 ) : 38 – 59 .
- SCB . 2007 . Offentligt ägda företag 2006 , Stockholm : Statistics Sweden .
References
- Chow , D. S. L. , Humphrey , C. and Moll , J. 2007 . Developing whole of government accounting in the UK: grand claims, practical complexities and a suggested future research agenda . Financial Accountability & Management , 23 ( 1 ) : 27 – 54 .
- IPSASB . 2006 . Disclosure of Financial Information About the General Government Sector , IPSAS . 22 (December)
- IPSASB . 2007 . Consolidated and Separate Financial Statements , IPSAS . 6 (May 2000, revised January 2007)