التفاصيل البيبلوغرافية
| العنوان: |
From consolidation to segment reporting in local government: accountability needs, accounting standards, and the effect on decision-makers |
| المؤلفون: |
Grossi, Giuseppe, Mori, Elisa, Bardelli, Federica |
| المساهمون: |
Kristianstad University, Faculty of Business, Department of Business, Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi, Originator, Kristianstad University, Faculty of Business, Governance Regulation Internationalization and Performance (GRIP), Högskolan Kristianstad, Fakulteten för ekonomi, Governance Regulation Internationalization and Performance (GRIP), Originator |
| المصدر: |
Journal of Modern Accounting and Auditing. 10(1):32-46 |
| مصطلحات موضوعية: |
Social Sciences (5), Economics and Business (502), Business Administration (50202), Samhällsvetenskap (5), Ekonomi och näringsliv (502), Företagsekonomi (50202) |
| الوصف: |
Consolidated Financial Statements (CFSs) in the public sector represent useful financial tools to improve transparency and accountability toward internal and external users. This aggregate view is only a part of the information needed in order to give politicians, managers, employees, financial institutions, rating agencies, and citizens a whole view of a local government’s financial performance. It emerges the need to have segment information, covering specific policy areas for which it is appropriate to separately report financial and non-financial information. This paper, after having discussed the need for accountability and decision-making in a theoretical framework, gives account of a pilot project realized by the municipality of Reggio Emilia, which introduced CFSs and segment reporting. The empirical study is based on an action research as a methodological approach to solving practical problems. Finally, the paper also offers some practical suggestions to contribute to the applicability of the segmentreporting in the public sector. |
| وصف الملف: |
electronic |
| قاعدة البيانات: |
SwePub |
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