The First Steps Towards Harmonizing Public Sector Accounting for European Union Member States: Strategies and Perspectives

Caroline Aggestam Pontoppidan, Isabel Brusca Alijarde

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Abstrakt

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.
OriginalsprogEngelsk
TidsskriftPublic Money and Management
Vol/bind36
Udgave nummer3
Sider (fra-til)181-188
Antal sider8
ISSN0954-0962
DOI
StatusUdgivet - 2016

Emneord

  • Accounting harmonization,
  • EPSAS
  • IPSAS
  • Public sector accounting
  • Regionalization

Citationsformater