Consolidation in the public sector: Methods and approaches in OECD countries
Bergmann, Andreas; ; ; Fuchs, Sandro (2016). Consolidation in the public sector: Methods and approaches in OECD countries . International Review of Administrative Sciences, 82, 4. 763-783. Peer reviewed.
The aim of this paper is to give an overview of actual consolidation practices in OECD countries and to identify major trends in consolidated financial reporting. Therefore, the paper will be structured as follows: section two will give a literature review of different consolidation approaches and the specific needs in the public sector. In section 3, the research-design and terms and concepts of consolidation will be introduced. Section 4 will present findings, which will be summed up in the conclusion, while the floor for further research necessities is opened.