Add to ORKGThis paper examines the inter-generational financial dimensions and accounting implications of under-funding practices in the public sector. We explain why intergenerational financial disclosure has become such an urgent issue internationally, and discuss a generational accounting framework for calculating the necessary financial information to reveal the inequities and resource allocation problems afflicting public sector organizations. The main limitations, assumptions and applications of a generational approach to analyse the financial sustainability of public sector enterprises are briefly discussed
Focusing on the example of the United Kingdom it is argued in this paper that al-though current publ...
In the public financial management cycle, accounting follows budgeting and precedes auditing to prod...
Social and environmental justice across generations is a fundamental attribute of sustainable develo...
We examine the financial dimensions and accounting implications of pension under-funding in the Aust...
The question whether fiscal policies can be considered sustainable in the light of population ageing...
On February 23, 2001 a workshop on «Generational Accounting in the Nordic Countries» was held in Rey...
This paper presents a set of generational accounts that can be used to assess the fiscal burden curr...
This paper argues that although current public pension schemes may shift the major financial burden ...
Generational policy is a fundamental aspect of a nation's fiscal affairs. The policy involves redist...
This paper presents a set of generational accounts (GAS) that can be used to assess the fiscal burde...
Are generational accounts informative about the effect of the budget on the intergenerational distri...
In this paper, we will look at and discuss the differences and similarities between governmental ent...
Lurking under treacherous public spending waters is an iceberg of off-balance sheet costs and other ...
To pay for all the goods and services that a government ever buys, someone of some generation must p...
We address the financial sustainability of the National Pension System (NPS) of Korea and the interg...
Focusing on the example of the United Kingdom it is argued in this paper that al-though current publ...
In the public financial management cycle, accounting follows budgeting and precedes auditing to prod...
Social and environmental justice across generations is a fundamental attribute of sustainable develo...
We examine the financial dimensions and accounting implications of pension under-funding in the Aust...
The question whether fiscal policies can be considered sustainable in the light of population ageing...
On February 23, 2001 a workshop on «Generational Accounting in the Nordic Countries» was held in Rey...
This paper presents a set of generational accounts that can be used to assess the fiscal burden curr...
This paper argues that although current public pension schemes may shift the major financial burden ...
Generational policy is a fundamental aspect of a nation's fiscal affairs. The policy involves redist...
This paper presents a set of generational accounts (GAS) that can be used to assess the fiscal burde...
Are generational accounts informative about the effect of the budget on the intergenerational distri...
In this paper, we will look at and discuss the differences and similarities between governmental ent...
Lurking under treacherous public spending waters is an iceberg of off-balance sheet costs and other ...
To pay for all the goods and services that a government ever buys, someone of some generation must p...
We address the financial sustainability of the National Pension System (NPS) of Korea and the interg...
Focusing on the example of the United Kingdom it is argued in this paper that al-though current publ...
In the public financial management cycle, accounting follows budgeting and precedes auditing to prod...
Social and environmental justice across generations is a fundamental attribute of sustainable develo...