Debate: Extending the literature on accounting information manipulation
In: Public money & management: integrating theory and practice in public management, Band 44, Heft 2, S. 152-153
ISSN: 1467-9302
26 Ergebnisse
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In: Public money & management: integrating theory and practice in public management, Band 44, Heft 2, S. 152-153
ISSN: 1467-9302
In: Public money & management: integrating theory and practice in public management, Band 36, Heft 3, S. 227-230
ISSN: 1467-9302
In: Public money & management: integrating theory and practice in public management, Band 36, Heft 3, S. 227
ISSN: 0954-0962
In: Public money & management: integrating theory and practice in public management, Band 17, Heft 1, S. 35-42
ISSN: 1467-9302
In: Public money & management: integrating theory and practice in public management, Band 17, Heft 1, S. 35-42
ISSN: 0954-0962
In: Public money & management: integrating theory and practice in public management, Band 16, S. 7-13
ISSN: 0954-0962
Government guarantees are increasingly important as a policy instrument in public infrastructure investment and to assist the banking and financial sectors following the global financial crisis. This paper analyses how different modes of accounting characterize such guarantees in the contexts of public sector financial reporting, statistical accounting, budgeting and long-term fiscal projections. Guarantees are difficult to specify for accounting treatment and consistent conceptualization of liabilities. These difficulties make it attractive for governments to treat obligations as off-budget and off-balance sheet contingent liabilities, rather than recognize them in financial statements and statistical accounts. Miller and Power's territorializing, mediating, adjudicating and subjectivizing roles of accounting are utilized to analyse the reporting of UK government guarantees. Provisioning for guarantees is complex in financial reporting statements and often absent in national accounts, a deficiency which Eurostat has attempted to address by devising the concept of standardized guarantees and by securing more disclosure of contingent liabilities. There is potential for future research especially where there is greater mediation between the four modes of government accounting.
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In: International journal of public policy: IJPP, Band 1, Heft 1/2, S. 58
ISSN: 1740-0619
In: Public money & management: integrating theory and practice in public management, Band 24, Heft 3, S. 153-158
ISSN: 1467-9302
In: Public money & management: integrating theory and practice in public management, Band 24, Heft 3, S. 153-158
ISSN: 0954-0962
In: Public money & management: integrating theory and practice in public management, Band 23, Heft 3, S. 177-184
ISSN: 1467-9302
In: Public money & management: integrating theory and practice in public management, Band 23, Heft 3, S. 177-184
ISSN: 0954-0962
In: Public management review, Band 5, Heft 1, S. 99-113
ISSN: 1471-9045
In: Public money & management: integrating theory and practice in public management, Band 23, Heft 3, S. 177-184
ISSN: 0954-0962
In: Public management review, Band 5, Heft 1, S. 99-114
ISSN: 1471-9037