The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives
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Uploaded by Isabel Brusca
Uploaded date: May 18, 2016
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Publication date
February 22, 2016
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Paper language
Abstract
This paper analyses the process that led the European Commission to the decision to develop European Public Sector Accounting Standards (EPSAS) for harmonizing public sector accounting practices within the European Union. The paper finds that there was limited scope in terms of stakeholder participation in the public consultation that served as a basis for the decision. In addition, the decision to adopt EPSAS for EU member states raises questions on the relationship between regional and global governance in the area of public sector accounting.
Preferred Citation
Aggestam, C. and Brusca, I. (2015). The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives. Public Money & Management. Vol. 36, Iss. 3, pp. 181-188.
Keywords
Accounting harmonization, EPSAS, IPSAS, public sector accounting, regionalization
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Category
International Accounting / Accounting Harmonization
Type of Paper
Published paper
How to get the paper
From the journal
