The First Steps Towards Harmonizing Public Sector Accounting for European Union Member States

Strategies and Perspectives

Caroline Aggestam Pontoppidan, Isabel Brusca Alijarde

Research output: Contribution to journalJournal articleResearchpeer-review

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.
Original languageEnglish
JournalPublic Money and Management
Volume36
Issue number3
Pages (from-to)181-188
ISSN0954-0962
DOIs
Publication statusPublished - 2016

Keywords

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

Cite this

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The First Steps Towards Harmonizing Public Sector Accounting for European Union Member States : Strategies and Perspectives. / Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca.

In: Public Money and Management, Vol. 36, No. 3, 2016, p. 181-188.

Research output: Contribution to journalJournal articleResearchpeer-review

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