The Harmonization of Public Sector Accounting in European Union: EPSAS versus IPSAS

Caroline Aggestam Pontoppidan, Isabel Brusca Alijarde, Danny Chow

Publikation: KonferencebidragPaperForskningpeer review

Resumé

The European Commission is working on several fronts to achieve the implementation of uniform and comparable accruals-based accounting practices for the European Union Member States and for all the sectors of General Government, that is, Central Government, State Government, Local Government and Social Security, considering that at the same time it can help ensure high quality statistics (European Commission, 2013a).
In 2012 Eurostat issued a Public Consultation on the suitability of the IPSAS for EU Member States, later publishing the report “Towards implementing harmonised public sector accounting standards in Member States. The suitability of IPSAS for the Member States” (European Commission, 2013b). This report takes into account the Public Consultation on the suitability of the IPSAS for EU Member States.
The European Commission (2013b, p. 8) considers that IPSASs cannot easily be implemented in EU Member States as they stand currently and that it is preferable to develop European Union Standards adapted to IPSAS (renaming them EPSAS).
The objective of this paper is to carry out a historical analysis, identifying where and how the idea of EPSAS versus IPSAS has emerged. To this end, we examine the responses to the EU consultation paper and outline the key rhetorical arguments used by various respondents. We note the selectivity in the topics discussed, as well as limited participation in the responses, which raises concerns for the political legitimacy of the project. Our paper also highlights the dynamic process by which EPSAS is taking shape as a key trans-national standard across the EU.
OriginalsprogEngelsk
Publikationsdato12 sep. 2013
Antal sider12
StatusUdgivet - 12 sep. 2013
Begivenhed2013 EGPA Annual Conference - Edinburgh, Storbritannien
Varighed: 11 sep. 201313 sep. 2013
http://www.egpa-conference-2013.org/

Konference

Konference2013 EGPA Annual Conference
LandStorbritannien
ByEdinburgh
Periode11/09/201313/09/2013
Internetadresse

Bibliografisk note

CBS Bibliotek har ikke adgang til materialet

Citer dette

Pontoppidan, C. A., Alijarde, I. B., & Chow, D. (2013). The Harmonization of Public Sector Accounting in European Union: EPSAS versus IPSAS. Afhandling præsenteret på 2013 EGPA Annual Conference, Edinburgh, Storbritannien.
Pontoppidan, Caroline Aggestam ; Alijarde, Isabel Brusca ; Chow, Danny. / The Harmonization of Public Sector Accounting in European Union : EPSAS versus IPSAS. Afhandling præsenteret på 2013 EGPA Annual Conference, Edinburgh, Storbritannien.12 s.
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Pontoppidan, CA, Alijarde, IB & Chow, D 2013, 'The Harmonization of Public Sector Accounting in European Union: EPSAS versus IPSAS' Paper fremlagt ved 2013 EGPA Annual Conference, Edinburgh, Storbritannien, 11/09/2013 - 13/09/2013, .

The Harmonization of Public Sector Accounting in European Union : EPSAS versus IPSAS. / Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca; Chow, Danny.

2013. Afhandling præsenteret på 2013 EGPA Annual Conference, Edinburgh, Storbritannien.

Publikation: KonferencebidragPaperForskningpeer review

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T2 - EPSAS versus IPSAS

AU - Pontoppidan, Caroline Aggestam

AU - Alijarde, Isabel Brusca

AU - Chow, Danny

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PY - 2013/9/12

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N2 - The European Commission is working on several fronts to achieve the implementation of uniform and comparable accruals-based accounting practices for the European Union Member States and for all the sectors of General Government, that is, Central Government, State Government, Local Government and Social Security, considering that at the same time it can help ensure high quality statistics (European Commission, 2013a).In 2012 Eurostat issued a Public Consultation on the suitability of the IPSAS for EU Member States, later publishing the report “Towards implementing harmonised public sector accounting standards in Member States. The suitability of IPSAS for the Member States” (European Commission, 2013b). This report takes into account the Public Consultation on the suitability of the IPSAS for EU Member States.The European Commission (2013b, p. 8) considers that IPSASs cannot easily be implemented in EU Member States as they stand currently and that it is preferable to develop European Union Standards adapted to IPSAS (renaming them EPSAS).The objective of this paper is to carry out a historical analysis, identifying where and how the idea of EPSAS versus IPSAS has emerged. To this end, we examine the responses to the EU consultation paper and outline the key rhetorical arguments used by various respondents. We note the selectivity in the topics discussed, as well as limited participation in the responses, which raises concerns for the political legitimacy of the project. Our paper also highlights the dynamic process by which EPSAS is taking shape as a key trans-national standard across the EU.

AB - The European Commission is working on several fronts to achieve the implementation of uniform and comparable accruals-based accounting practices for the European Union Member States and for all the sectors of General Government, that is, Central Government, State Government, Local Government and Social Security, considering that at the same time it can help ensure high quality statistics (European Commission, 2013a).In 2012 Eurostat issued a Public Consultation on the suitability of the IPSAS for EU Member States, later publishing the report “Towards implementing harmonised public sector accounting standards in Member States. The suitability of IPSAS for the Member States” (European Commission, 2013b). This report takes into account the Public Consultation on the suitability of the IPSAS for EU Member States.The European Commission (2013b, p. 8) considers that IPSASs cannot easily be implemented in EU Member States as they stand currently and that it is preferable to develop European Union Standards adapted to IPSAS (renaming them EPSAS).The objective of this paper is to carry out a historical analysis, identifying where and how the idea of EPSAS versus IPSAS has emerged. To this end, we examine the responses to the EU consultation paper and outline the key rhetorical arguments used by various respondents. We note the selectivity in the topics discussed, as well as limited participation in the responses, which raises concerns for the political legitimacy of the project. Our paper also highlights the dynamic process by which EPSAS is taking shape as a key trans-national standard across the EU.

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Pontoppidan CA, Alijarde IB, Chow D. The Harmonization of Public Sector Accounting in European Union: EPSAS versus IPSAS. 2013. Afhandling præsenteret på 2013 EGPA Annual Conference, Edinburgh, Storbritannien.