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Whole of government accounts developments in the UK: conceptual, technical and timetable issues

https://doi.org/10.1080/09540960903034976
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/978-3-8349-6633-9_26openalex-snapshot
IAS 27 – Consolidated and Separate Financial Statements
inferredcites →https://doi.org/10.1007/978-3-8349-9754-8_17openalex-snapshot
IFRS 5 — Non-Current Assets Held for Sale and Discontinued Operations
inferredcites →https://doi.org/10.1080/00014788.2000.9728932openalex-snapshot
Consolidation principles and practices for the UK government sector
inferredcites →https://doi.org/10.1111/1467-9302.00337openalex-snapshot
Measuring and Reporting The Nation's Finances: Statistics and Accounting
inferredcites →https://doi.org/10.1111/j.1468-0408.1992.tb00443.xopenalex-snapshot
DEVELOPING A CONCEPTUAL FRAMEWORK FOR CENTRAL GOVERNMENT FINANCIAL REPORTING: INTERMEDIATE USERS AND INDIRECT CONTROL
inferredcites →https://doi.org/10.1111/j.1468-0408.2007.00418.xopenalex-snapshot
DEVELOPING WHOLE OF GOVERNMENT ACCOUNTING IN THE UK: GRAND CLAIMS, PRACTICAL COMPLEXITIES AND A SUGGESTED FUTURE RESEARCH AGENDA
inferredcites →https://doi.org/10.2139/ssrn.1997270openalex-snapshot
Five Years of the UK’s Long-Term Public Finance Report: Has it Made Any Difference?

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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The Whole of Government Accounts in Brazil
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Auditing
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Budgeting, Accounting, Reporting, and Their Reform in Italy
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Shades of governmental financial reporting with a national accounting twist
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The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences
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Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts
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Public Sector Accounting and Auditing in the United Kingdom
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Implementation of whole of government reports in Australia
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Dispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheet?
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Usefulness of consolidated government accounts: A comparative study
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Drivers for the voluntary adoption of consolidated financial statements in local governments
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The reconciliation of budgeting with financial reporting: A comparative study of Italy and the UK
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Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience
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Preserving hopes in accounting reforms—the case of WGA
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The Governance of Renewable Energy Auctions: A Multidimensional Comparative Policy Analysis
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The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government
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The Development of EPSAS: Contributions from the Literature
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Public sector accounting, accountability and austerity: more than balancing the books?
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Public sector consolidated financial statements: a structured literature review
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Consolidated financial statement information and group reporting in the central government: a user-oriented approach
inferred← citeshttps://doi.org/10.1108/jpbafm-26-01-2014-b007openalex-snapshot
The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability
inferred← citeshttps://doi.org/10.1111/abac.12222openalex-snapshot
Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes
inferred← citeshttps://doi.org/10.1111/auar.12052openalex-snapshot
IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers’ Perspectives
inferred← citeshttps://doi.org/10.1111/faam.12219openalex-snapshot
Accounting change in the Scottish and Westminster central governments: A study of voice and legitimation
inferred← citeshttps://doi.org/10.1111/j.1467-6281.2011.00348.xopenalex-snapshot
The Macro‐Fiscal Role of the U.K. Whole of Government Account
inferred← citeshttps://doi.org/10.1111/j.1835-2561.2011.00160.xopenalex-snapshot
The Impact of IFRS Adoption on Public Sector Financial Statements
inferred← citeshttps://doi.org/10.1111/j.1835-2561.2012.00166.xopenalex-snapshot
An Assessment of the Impact of IFRS Adoption on Public Sector Audit Fees and Audit Effort – Some Evidence of the Transition Costs on Changes in Reporting Regimes
inferred← citeshttps://doi.org/10.1177/0020852311429931openalex-snapshot
Why is transparency about public expenditure so elusive?
inferred← citeshttps://doi.org/10.1177/0020852315576713openalex-snapshot
Consolidation in the public sector: methods and approaches in Organisation for Economic Co-operation and Development countries
inferred← citeshttps://doi.org/10.1186/1478-4505-12-57openalex-snapshot
Assessment of new public management in health care: the French case
inferred← citeshttps://doi.org/10.14195/978-989-26-1861-6_12openalex-snapshot
Consolidated financial statements
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European Public Sector Accounting
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A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting
inferred← citeshttps://doi.org/10.1787/budget-18-5j8l804pq0g8openalex-snapshot
Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not
inferred← citeshttps://doi.org/10.2139/ssrn.4980423openalex-snapshot
Four Public Sector Narratives of Reform and Implementation in New Zealand 1990 -2020
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China’s accrual government financial reporting reform Trial practice and policy enlightenment
inferred← citeshttps://doi.org/10.22495/cocv23i1art6openalex-snapshot
Is the failure caused by the loss of logic of appropriateness?
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Pourquoi la transparence des dépenses publiques est-elle si difficile à atteindre ?
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La consolidation dans le secteur public : méthodes et approches dans les pays de l’OCDE
inferred← citeshttps://doi.org/10.5089/9781475552829.001openalex-snapshot
Dispelling Fiscal Illusions: How Much Progress Have Governments Made in Getting Assets and Liabilities on Balance Sheet?
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Accounting for Government Interventions in the Corporate Sector Consolidation to be revisited
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The institutionalisation of accrual accounting : exploratory evidence from the Malaysian public sector
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