Evolution of EU public sector financial accounting standardisation: critical events that opened the window for attempted policy change Lasse Oulasvirta

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Uploaded by Lasse Oulasvirta     Uploaded date: March 15, 2021    
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Publication date
May 11, 2016
Paper language
Abstract
This paper analyses agenda-setting for EU policy change in respect to
public sector accounting harmonisation, adopting the garbage can
model for its theoretical framework. It utilises qualitative research
methods to determine what caused the window of opportunity to
open, why it led to a proposal for compulsory public sector accounting
standardisation for member states and why the International
Public Sector Accounting Standards were not adopted by the EU. It
concludes that harmonised accrual accounting is likely to be only a
minor instrument of EU fiscal governance and its Excessive Deficit
Procedure aiming to prevent governments running structurally
unbalanced public finances.
Preferred Citation
Lasse O. Oulasvirta & Stephen J. Bailey (2016): Evolution of EU public sector
financial accounting standardisation: critical events that opened the window for attempted
policy change, Journal of European Integration, DOI: 10.1080/07036337.2016.1177043
Keywords
Public accounting standardisation; EDP; garbage can; IPSAS; EPSAS
Email
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Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
Type of Paper
Published paper

How to get the paper

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From the journal
Journal of European Integration

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