EPSAS—Worrying the Wrong End of the Stick?
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Uploaded by Josette Caruana
Uploaded date: February 28, 2015
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Publication date
February 24, 2015
Author(s)
Paper language
Abstract
The ultimate objective of the European Public Sector Accounting Standards (EPSAS) project is
for the European Union (EU) to improve budgetary surveillance of its member states through
more reliable statistics. The objective of this article is to analyze the EPSAS decision and
discuss the efficacy of the proposed solution. Harmonization is already present through national
accounting rules; will more standardization do the trick? Is the problem really being dealt with,
or is it just an attempt by the EU to appear to be doing the right thing while the real issue is
ignored? This article suggests that targeting governmental accounting systems for this purpose
may prove futile.
for the European Union (EU) to improve budgetary surveillance of its member states through
more reliable statistics. The objective of this article is to analyze the EPSAS decision and
discuss the efficacy of the proposed solution. Harmonization is already present through national
accounting rules; will more standardization do the trick? Is the problem really being dealt with,
or is it just an attempt by the EU to appear to be doing the right thing while the real issue is
ignored? This article suggests that targeting governmental accounting systems for this purpose
may prove futile.
Preferred Citation
Rowan H. Jones & Josette Caruana (2015) EPSAS—Worrying the Wrong End of the Stick?, International
Journal of Public Administration, 38:4, 240-252, DOI: 10.1080/01900692.2015.999577
Journal of Public Administration, 38:4, 240-252, DOI: 10.1080/01900692.2015.999577
Keywords
ESA; IPSAS; harmonization; standardization; national accounting
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Category
International Accounting / Accounting Harmonization
Type of Paper
Published paper
How to get the paper
From the journal