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From Consolidation to Segment Reporting in Local Government： Accountability Needs,Accounting Standards,and the Effect on Decision-Makers |
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| Authors: | Giuseppe Grossi Elisa Mori Federica Bardelli |
| Institution: | [1]Kristianstad University, Kristianstad, Sweden [2]University of Modena ＆ Reggio Emilia, Modena, Italy [3]Kibernetes s.r.l., Siena, Italy |
| Abstract: | Consolidated Financial Statements （CFSs）, segment reporting, International Public Sector AccountingStandards （IPSAS）, local government, action research |
| Keywords: | Consolidated Financial Statements （CFSs） segment reporting International Public Sector AccountingStandards （IPSAS） local government action research |
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