TY - JOUR
T1 - The First Steps Towards Harmonizing Public Sector Accounting for European Union Member States
T2 - Strategies and Perspectives
AU - Pontoppidan, Caroline Aggestam
AU - Alijarde, Isabel Brusca
PY - 2016
Y1 - 2016
N2 - 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.
AB - 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.
KW - Accounting harmonization,
KW - EPSAS
KW - IPSAS
KW - Public sector accounting
KW - Regionalization
KW - Accounting harmonization,
KW - EPSAS
KW - IPSAS
KW - Public sector accounting
KW - Regionalization
U2 - 10.1080/09540962.2016.1133970
DO - 10.1080/09540962.2016.1133970
M3 - Journal article
SN - 0954-0962
VL - 36
SP - 181
EP - 188
JO - Public Money and Management
JF - Public Money and Management
IS - 3
ER -