Année
2018
Abstract
In this entry, the following issues are considered in their public sector contexts: purposes and boundaries of financial reporting, relationships with other aspects of the accounting function, the performativity of financial reporting, and recent trends in public sector financial reporting.
CHRISTENSEN, M. (2018). Financial Reporting. Dans: Farazmand, A. eds. Global Encyclopedia of Public Administration, Public Policy, and Governance. 1st ed. Cham: Springer, pp. 1-6.