Nationalism versus globalization: public sector accounting international harmonization and national resistance
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Uploaded by Xenia Mamakou
Uploaded date: September 08, 2021
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Publication date
September 08, 2020
Author(s)
Paper language
Abstract
The process of harmonization of public sector accounting systems within the European Union (EU) and the development of European Public Sector Accounting Standards (EPSAS) seems to be encountering some national resistance. This is mainly due to the reliance on International Public Sector Accounting Standards (IPSAS), which are based on their private sector counterparts designed for business accounting. In certain countries, this can conflict with national rules and traditions relating to public sector accounting
Preferred Citation
JORGE, S.; CARUANA, J.; «Nationalism versus globalization: public sector accounting international harmonization and national resistance»; in Emerging topics in Management Studies (Celebration of the 30th Anniversary of the Management area of studies at the Faculty of Economics, University of Coimbra), P. Pereira da Silva, S. Jorge, & P. Moura e Sá (Orgs.), Coimbra: Imprensa da Universidade de Coimbra. Chapter 3, pp.73-95. August 2020.
Keywords
public sector accounting; business accounting; traditions; harmonization; conflict; resistance
Category
- International Accounting / Accounting Harmonization
- Management accounting
Type of Paper
Book chapter
