AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
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The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name. |
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STUDIA OECONOMICA - Issue no. 3 / 2015 | |||||||
Article: |
REFLECTIONS ON PUBLIC SECTOR CONSOLIDATED FINANCIAL STATEMENTS RESEARCH. Authors: DUMITRU MATIŞ. |
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Abstract: The article aims to analyze the specific issue of consolidated financial statements in the public sector, in order to have an overview of the current knowledge of this topic at international level. To achieve this objective we explored the literature on the consolidated financial statements in the public sector through qualitative analysis. The main findings relate to the identification of the research directions analyzed by scholars in the public sector consolidated financial statements. Following the qualitative research, we noticed that research on this issue is only at the beginning. There are some research areas that have been insufficiently analyzed and where there is a need to continue and deepen the research. We found that this new type of reports could bring a lot of advantages for the public sector. They could also increase the transparency and accountability of governments. JEL Classification : M41, H83 Keywords : public sector consolidated financial statements, literature review, IPSAS, local governments |
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