Consolidated government accounts

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Consolidated government accounts

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Titel: Consolidated government accounts
How are they used?
Forfatter: Chow, Danny; Day, Ronald; Baskerville, Rachel; Pollanen, Raili; Aggestam, Caroline
Resume: Consolidated, accruals-based government accounting has been promoted by many commentators as contributing to macroeconomic policymaking, enhancing parliamentary scrutiny and accountability, and facilitating a more holistic approach to government by integrating accounting information systems. In fact, such theoretical claims have not been tested against the reality of how these accounts are being used and who is using them. Nor is it known whether ideas that work in one country will readily transfer to another. This purpose of the study on which this report is based was to test those claims. The study was based on interviews with key stakeholders across a range of user groups and was supplemented with an academic literature review. Although there are notable variations in the use and users across the countries analysed there are a number of unifying themes and lessons learnt. The key findings and recommendations are outlined below.
URI: http://hdl.handle.net/10398/9171
Dato: 2015-08-19

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