FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4313332361> ?p ?o ?g. }

• W4313332361 endingPage "51" @default.
• W4313332361 startingPage "28" @default.
• W4313332361 abstract "Purpose This study aims to fill the research gap regarding the usability of group reporting information in the central government. It answers the question of how the consolidated information should be formed to benefit the real needs of governmental information users. Design/methodology/approach The empirical research is based on a survey and interviews among key internal preparers and users in the central government sector in the case country, Finland. Findings Results show that the private sector approach regarding consolidation is not appropriately transferable to the central government sector. The key stakeholders identified several economic and financial reporting needs that exceed what formal Consolidated Financial Statement (CFS) can offer. Consolidation is needed but not according to the extensive full control approach, but rather following the budgetary approach consolidating units of the legal person of the government, and further using the partial control approach for consolidating by discretion essential special purpose SOEs. Research limitations/implications Respondents and interviewees represented governmental internal organisations, free experts, auditors and financial managers from the group entities. Politicians and citizens were not directly represented. Practical implications Research gives applicable insights into central governments planning and developing group reporting for information needs in a favourable cost-benefit ratio. Findings benefit the development of EU's EPSAS (European Public Sector Accounting Standards) project which is still incomplete. Social implications Research recommends governments to make a thorough analysis before deciding on a new financial reporting system. A critical analysis prevents governments to waste money and resources on a reporting system not fulfilling the real needs of information users. Originality/value The value of this research is that the private sector approach in consolidation was not taken as granted. This study investigated critically and empirically the real need for consolidated information serving steering and overseeing purposes of the government's group entities." @default.
• W4313332361 created "2023-01-06" @default.
• W4313332361 creator A5003349481 @default.
• W4313332361 date "2022-12-30" @default.
• W4313332361 modified "2023-10-12" @default.
• W4313332361 title "Consolidated financial statement information and group reporting in the central government: a user-oriented approach" @default.
• W4313332361 cites W1511624615 @default.
• W4313332361 cites W1553558108 @default.
• W4313332361 cites W1607191209 @default.
• W4313332361 cites W1932231844 @default.
• W4313332361 cites W1963530782 @default.
• W4313332361 cites W1972718077 @default.
• W4313332361 cites W1973700776 @default.
• W4313332361 cites W1983652804 @default.
• W4313332361 cites W1987825711 @default.
• W4313332361 cites W1988999066 @default.
• W4313332361 cites W1991930887 @default.
• W4313332361 cites W2003461007 @default.
• W4313332361 cites W2031403779 @default.
• W4313332361 cites W2052043057 @default.
• W4313332361 cites W2056347066 @default.
• W4313332361 cites W2072938795 @default.
• W4313332361 cites W2077923274 @default.
• W4313332361 cites W2087654521 @default.
• W4313332361 cites W2099250616 @default.
• W4313332361 cites W2106850404 @default.
• W4313332361 cites W2109351175 @default.
• W4313332361 cites W2124371767 @default.
• W4313332361 cites W2142662579 @default.
• W4313332361 cites W2147618877 @default.
• W4313332361 cites W2163048531 @default.
• W4313332361 cites W2163289340 @default.
• W4313332361 cites W2372316592 @default.
• W4313332361 cites W2486330115 @default.
• W4313332361 cites W2488957038 @default.
• W4313332361 cites W2523787660 @default.
• W4313332361 cites W2578836215 @default.
• W4313332361 cites W2599824633 @default.
• W4313332361 cites W2773057801 @default.
• W4313332361 cites W2808628584 @default.
• W4313332361 cites W2894788638 @default.
• W4313332361 cites W2963395905 @default.
• W4313332361 cites W2982890394 @default.
• W4313332361 cites W2988732645 @default.
• W4313332361 cites W3025115939 @default.
• W4313332361 cites W3123282572 @default.
• W4313332361 cites W3129454999 @default.
• W4313332361 cites W3129651730 @default.
• W4313332361 cites W3161131600 @default.
• W4313332361 cites W3163686552 @default.
• W4313332361 cites W3167923407 @default.
• W4313332361 cites W4221070784 @default.
• W4313332361 cites W4225128103 @default.
• W4313332361 cites W4247148034 @default.
• W4313332361 cites W4249750894 @default.
• W4313332361 doi "https://doi.org/10.1108/jpbafm-08-2022-0126" @default.
• W4313332361 hasPublicationYear "2022" @default.
• W4313332361 type Work @default.
• W4313332361 citedByCount "0" @default.
• W4313332361 crossrefType "journal-article" @default.
• W4313332361 hasAuthorship W4313332361A5003349481 @default.
• W4313332361 hasBestOaLocation W43133323611 @default.
• W4313332361 hasConcept C10138342 @default.
• W4313332361 hasConcept C121426985 @default.
• W4313332361 hasConcept C121955636 @default.
• W4313332361 hasConcept C136264566 @default.
• W4313332361 hasConcept C138885662 @default.
• W4313332361 hasConcept C144133560 @default.
• W4313332361 hasConcept C147859227 @default.
• W4313332361 hasConcept C162324750 @default.
• W4313332361 hasConcept C163867264 @default.
• W4313332361 hasConcept C17744445 @default.
• W4313332361 hasConcept C199521495 @default.
• W4313332361 hasConcept C199539241 @default.
• W4313332361 hasConcept C2776014549 @default.
• W4313332361 hasConcept C2777632292 @default.
• W4313332361 hasConcept C2778137410 @default.
• W4313332361 hasConcept C2781027943 @default.
• W4313332361 hasConcept C39549134 @default.
• W4313332361 hasConcept C41895202 @default.
• W4313332361 hasConcept C50522688 @default.
• W4313332361 hasConcept C71199308 @default.
• W4313332361 hasConceptScore W4313332361C10138342 @default.
• W4313332361 hasConceptScore W4313332361C121426985 @default.
• W4313332361 hasConceptScore W4313332361C121955636 @default.
• W4313332361 hasConceptScore W4313332361C136264566 @default.
• W4313332361 hasConceptScore W4313332361C138885662 @default.
• W4313332361 hasConceptScore W4313332361C144133560 @default.
• W4313332361 hasConceptScore W4313332361C147859227 @default.
• W4313332361 hasConceptScore W4313332361C162324750 @default.
• W4313332361 hasConceptScore W4313332361C163867264 @default.
• W4313332361 hasConceptScore W4313332361C17744445 @default.
• W4313332361 hasConceptScore W4313332361C199521495 @default.
• W4313332361 hasConceptScore W4313332361C199539241 @default.
• W4313332361 hasConceptScore W4313332361C2776014549 @default.
• W4313332361 hasConceptScore W4313332361C2777632292 @default.
• W4313332361 hasConceptScore W4313332361C2778137410 @default.
• W4313332361 hasConceptScore W4313332361C2781027943 @default.

• next