New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock

Stewart, Elaine; Connolly, Ciarán

doi:10.1080/09540962.2022.2031647

Cited by 7 publications

(3 citation statements)

References 6 publications

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“…Under (1) full consolidation (also called "line-by-line consolidation"), the assets, liabilities, revenues, expenses and cash flows of 51 Stewart and Connolly (2022).…”

Section: Consolidation Methods and Theories Of Consolidated Accountsmentioning

confidence: 99%

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Overview of IPSAS on public sector specific topics

Haustein,

Lorson,

Vanhee

et al. 2023

European Public Sector Accounting

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This chapter sets forth the IPSAS content by reviewing relevant norms. The hierarchy of IPSASB announcements and the set of IPSAS financial statements are briefly explained. Still, the focus of this chapter is on selected IPSAS referring to specific balance sheet items, namely property, plant and equipment (IPSAS 17, 21, 26), revenues and expenses from non-exchange transactions (IPSAS 23, 42, ED 72) and service concessions and the related assets and liabilities (IPSAS 32). Each standard is summarized in brief and for each accounting field, the definition, initial recognition and subsequent measurement is introduced.

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“…Under (1) full consolidation (also called "line-by-line consolidation"), the assets, liabilities, revenues, expenses and cash flows of 51 Stewart and Connolly (2022).…”

Section: Consolidation Methods and Theories Of Consolidated Accountsmentioning

confidence: 99%

“…48 Brusca and Montesinos (2009), p. 243.49 Stewart and Connolly (2022).50 UK Public Accounts Committee. (2021), p. 4.ical…”

mentioning

confidence: 99%

Overview of IPSAS on public sector specific topics

Haustein,

Lorson,

Vanhee

et al. 2023

European Public Sector Accounting

View full text Add to dashboard Cite

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“…commonwealth and each state/region/city). In contrast, in the UK, WGA comprises the consolidated financial statements of the whole of the public sector, including more than 9,000 government entities (including central and local governments, the National Health Service and state-owned enterprises such as the Bank of England) (CIPFA, 2015; Stewart and Connelly, 2022).…”

Section: The Fate Of Public Sector Accountingmentioning

confidence: 99%

The fate of accounting for public governance development

Grossi

Argento

2022

AAAJ

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PurposeThe purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.Design/methodology/approachThis paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices.FindingsPublic governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices.Research limitations/implicationsDrawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention.Originality/valueThis paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.

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Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience

Ferry

Midgley

2023

Public Money & Management

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New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock

Cited by 7 publications

References 6 publications

Overview of IPSAS on public sector specific topics

Overview of IPSAS on public sector specific topics

The fate of accounting for public governance development

Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience

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