445
Views
7
CrossRef citations to date
0
Altmetric
Articles

A comparison of debt measures in fiscal statistics and public sector financial statements

References

  • Anessi-Pessina, E.. Nasi, G. and Steccolini, I. (2010), Accounting innovations. Journal of Public Budgeting, Accounting and Financial Management, 22, 2, pp. 250–271. doi: 10.1108/JPBAFM-22-02-2010-B005
  • Balassone, F., Franco, D. and Zotteri, S. (2004), Public Debt: A Survey of Policy Issues (Banca d’Italia).
  • Ball, I. (2015), Would IPSAS help Greece? Public Money & Management, 35, 6, pp. 397–399. doi: 10.1080/09540962.2015.1076954
  • Barton, A. (2011), Why governments should use the government finance statistics accounting. Abacus, 47, 4, pp. 411–445. doi: 10.1111/j.1467-6281.2011.00347.x
  • Benito, B., Brusca, I. and Montesinos, V. (2007), The harmonization of government financial information systems. International Review of Administrative Sciences, 73, 2, pp. 293–317. doi: 10.1177/0020852307078424
  • Blejer, M. I., and Cheasty, A. (1991), The measurement of fiscal deficits: analytical and methodological issues. Journal of Economic Literature, 29, 4, pp. 1644–1678.
  • Bos, F. (2008), Uses of national accounts: history, international standardization and applications in The Netherlands (dx.doi.org/10.2139/ssrn.1153354).
  • Campbell, R. (2015), Interview with M. Mongiello. Economia (February).
  • Challen, D. and Jeffery, C. (2005), Definition of the reporting entity. Australian Accounting Review, 15, 1, pp. 71–78. doi: 10.1111/j.1835-2561.2005.tb00254.x
  • Chan, J. (2003), Government accounting: an assessment of theory, purposes and standards. Public Money & Management, 23, 1, pp. 13–20. doi: 10.1111/1467-9302.00336
  • Chan, J. and Xu, Y. (2012), How much red ink? Comparing economic and accounting approaches to measuring government deficit and debt. World Economics, 13, 1, pp. 65–74.
  • Dabbicco, G. (2015), The boundary of the public sector in national accounts versus IPSAS. Statistika: Statistics and Economy Journal, 95, 2, pp. 17–32.
  • Dabbicco, G. and D’Amore, M. (2016), Accounting for macroeconomic surveillance in Europe. Public Money & Management, 36, 3, pp. 164–166. doi: 10.1080/09540962.2016.1133959
  • Dasí, R., Montesinos, V. and Murgui, S. (2016), Government financial statistics and accounting in Europe: is ESA 2010 improving convergence?. Public Money & Management, 36, 3, p. 165–172. doi: 10.1080/09540962.2016.1133964
  • Dembiermont, C. et al. (2015), A new database on general government debt. BIS Quarterly Review (September).
  • EC (2013a), Towards Implementing Harmonised Public Sector Accounting Standards in MS (ec.europa.eu).
  • EC (2013b), European System of Accounts (ESA 2010).
  • EC (2014), Measuring Net Government Debt.
  • EC (2016), Manual on Government Deficit and Debt (ec.europa.eu).
  • Ellwood, S. (2016), Editorial. Public Money & Management, 36, 3, pp. 157–161. doi: 10.1080/09540962.2016.1133956
  • E&Y (2012), Overview and Comparison of Public Accounting and Auditing Practices in the 27 EU Member States (ec.europa.eu)
  • Hayes B., Moskalenko, E. and Bailey, D. (2015), Wider Measures of Public Sector Debt (www.ons.gov.uk).
  • Heald, D. and Georgiou, G. (2000), Consolidation principles and practices for the U.K. government sector. Accounting and Business Research, 30, 2, pp. 153–167. doi: 10.1080/00014788.2000.9728932
  • Heald, D. and Georgiou, G. (2011), The macro- fiscal role of the U.K. whole of government account. Abacus, 47, 4, pp. 446–476.
  • Heiling, J., Schührer, S. and Chan, J. (2013), Towards a grand convergence? International proposals for aligning government budgets, accounts and finance statistics. Public Money & Management, 33, 4, pp. 297–303. doi: 10.1080/09540962.2013.799838
  • HM Treasury (2017), Whole of Government Accounts.
  • IFAC (2014b), Public Sector Conceptual Framework.
  • IFAC (2014a), Process for Considering GFS Reporting Guidelines During Development of IPSAS.
  • IFAC (2015), Accounting for Sovereign Debt Restructurings under IPSAS.
  • IFAC (2016), Handbook of International Public Sector Accounting Pronouncements.
  • IMF (2014), Government Finance Statistics Manual (GFSM 2014) (www.imf.org).
  • Irwin, T. C. (2015), Defining the government’s debt and deficit. Journal of Economic Surveys, 29, 4. pp. 711–732 doi: 10.1111/joes.12123
  • Irwin, T. C. (2016), Dispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheets? Public Money & Management, 36, 3, p. 219–234. doi: 10.1080/09540962.2016.1133981
  • Jesus, M. A. and Jorge, S. (2014), From governmental accounting into national accounts. Journal of Administrative and Social Sciences, 24, 54, pp. 121–138.
  • Jesus, M. A. and Jorge, S. (2016), Accounting basis adjustments and deficit reliability: evidence from southern European countries. Revista de Contabilidad, 19, 1, pp. 77–88. doi: 10.1016/j.rcsar.2015.01.004
  • Jones, R. (2000), National accounting, government budgetingandtheaccountingdiscipline. Financial Accountability and Management, 16, 2, p. 101–106. doi: 10.1111/1468-0408.00099
  • Jones, R. (2003), Measuring and reporting the nation’s finances: statistics and accounting. Public Money & Management, 23, 1, pp. 21–28. doi: 10.1111/1467-9302.00337
  • Jones, R. and Caruana, J. (2015), Public sector accounting and auditing in the UK. In Caperchione, E. et al. (Eds), Public Sector Accounting and Auditing in Europe (Palgrave).
  • Kazarian, P. B. and Pelagidis, T. (2015), Greece’s new agreement with Europe. Intereconomics, 50, 5, pp. 281–287. doi: 10.1007/s10272-015-0552-0
  • Kober, R., Lee, J. and Ng, J. (2013), GAAP, GFS and AASB 1049. Accounting and Finance, 53, 2, pp. 471–496. doi: 10.1111/j.1467-629X.2012.00469.x
  • Koen, V. and van den Noord, P. (2005), Fiscal Gimmickry in Europe (www.oecd-ilibrary.org).
  • Kopits, G. and Craig, J. (1998), Transparency in Government Operations (www.imf.oazsXDrg)
  • Lande, E. (2000), Macro accounting and accounting relationships in France. Financial Accountability & Management, 16, 2, pp. 151–165. doi: 10.1111/1468-0408.00102
  • Lüder, K. (2000), National accounting, governmental accounting and cross-country comparisons of governmental financial condition. Financial Accountability & Management, 16, 2, pp. 117–128. doi: 10.1111/1468-0408.00100
  • Premchand, A. (1983), Government Budgeting and Expenditure Controls (www.imf.org).
  • PwC (2014), Collection of Information Related to the Potential Impact, Including Costs, of Implementing Accrual Accounting in the Public Sector(www.pwc.be).
  • Vanoli, A. (2005), A History of National Accounting (IOS Press).
  • Walker, R. G. (2009), Public sector consolidated statements. Abacus, 45, 2, pp. 171–220. doi: 10.1111/j.1467-6281.2009.00282.x

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.