Advanced search
Publication Cover
Public Money & Management Volume 36, 2016 - Issue 3
Submit an article Journal homepage
2,280
Views
89
CrossRef citations to date
0
Altmetric
Theme: Public sector accounting internationally

Harmonizing public sector accounting in Europe: thinking out of the box

Francesca Manes Rossi
,
Sandra Cohen
,
Eugenio Caperchione
&
Isabel Brusca
Pages 189-196 | Published online: 03 Feb 2016
 
Sample our Economics, Finance,Business & Industry journals, sign in here to start your access, latest two full volumes FREE to you for 14 days

Abstract

A broad debate about the harmonization of public sector accounting standards in Europe is underway. The authors provide arguments in favour of harmonization, but they also acknowledge the existing pluralism and diversity by taking stock of the state of play in 14 European countries. The paper makes a proposal for a way forward for policy-makers and standard-setters, in which the benefits of harmonization can be obtained without obliging EU member countries to necessarily abandon their current public sector accounting systems.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related Research Data

A New Theory for Public Service Management? Toward a (Public) Service-Dominant Approach:
Source: SAGE Publications
A theoretical basis for public sector accrual accounting research : current state and perspectives
Source: Routledge
Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital
Source: American Accounting Association
New development: Transparency in the public sector
Source: Informa UK Limited
A governance perspective
Source: Emerald
The International Harmonization Process of Public Sector Accounting in Portugal: The Perspective of Different Stakeholders
Source: Informa UK Limited
Permanent Study Group 12: Public Sector Financial Management
Source: Springer International Publishing
Analysis of the discourses among countries and stakeholders
Source: Emerald
MIND YOUR ACCRUALS
Source: Wiley
IPSAS, EPSAS and Other Challenges in European Public Sector Accounting and Auditing
Source: Palgrave Macmillan UK
Participation in the Process of Setting Public Sector Accounting Standards: the Case of IPSASB
Source: Informa UK Limited
Debate: Reforming Greek government accounting
Source: Informa UK Limited
The Challenging Task of Developing European Public Sector Accounting Standards
Source: Informa UK Limited
Does financial health influence the re-election of local governments?
Source: Emerald
IPSAS, ESA and the fiscal deficit—a question of calibration
Source: Informa UK Limited
Rethinking the relationship between local government and financial markets
Source: Informa UK Limited
Editorial: Innovations in public sector financial and management accounting—for better or worse?
Source: Informa UK Limited
AN EXAMINATION OF THE CONTENT OF COMMUNITY FINANCIAL REPORTS IN QUEENSLAND LOCAL GOVERNMENT AUTHORITIES
Source: Wiley
Tax System of the Russian Federation: Current State and Steps towards Financial Sustainability
Source: Multidisciplinary Digital Publishing Institute
Evidence on the costs of changes in financial reporting frameworks in the public sector
Source: Informa UK Limited
Tweaking public sector reporting with integrated reporting (IR) concepts
Source: Informa UK Limited
Public Sector Accounting and Auditing in Europe
Source: Palgrave Macmillan UK
FOREWORD
Source: Wiley
Does mandatory IFRS adoption facilitate debt financing
Source: Springer Science and Business Media LLC
Standard Setting in the Public Sector
Source: Palgrave Macmillan
The Development of EPSAS: Contributions from the Literature
Source: Taylor and Francis
Institutional and Economic Factors Affecting the Adoption of International Public Sector Accounting Standards
Source: Informa UK Limited
Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions
Source: Routledge
Making accounting accountable in the public sector
Source: Elsevier BV
The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study
Source: Elsevier BV
Governmental budgetary reporting systems in the European Union: is the accounting basis relevant for the deficit reliability?
Source: SAGE Publications
Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain
Source: Informa UK Limited

Linking provided by 

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.