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International Journal of Public Administration Volume 38, 2015 - Issue 4: New Challenges for Public Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts
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Symposium Articles

EPSAS—Worrying the Wrong End of the Stick?

Rowan H. JonesDepartment of Accounting and Finance, Birmingham Business School, University of Birmingham, Birmingham, UKCorrespondence[email protected]
&
Josette CaruanaDepartment of Accountancy, Faculty of Economics, Management and Accountancy, University of Malta, Msida, Malta
Pages 240-252 | Published online: 24 Feb 2015

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Daniela Argento, Luca Bartocci & Daniele Natalizi. (2024) Collective institutional entrepreneurship for the EPSAS programme: The missing link. Public Money & Management 0:0, pages 1-10.
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Vincenzo Sforza, Riccardo Cimini & Elisa Fanti. (2023) The debate around EPSAS: a structured literature review for scholars and practitioners. Public Money & Management 43:7, pages 649-658.
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Claudio Columbano, Lucia Biondi & Enrico Bracci. (2022) Selective application of the accrual principle in the construction of government finance statistics: EU evidence. Public Money & Management 42:7, pages 511-520.
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Francesca Manes-Rossi, Sandra Cohen & Isabel Brusca. (2021) The academic voice in the EPSAS project. Public Money & Management 41:6, pages 447-455.
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Cristian Carini & Claudio Teodori. (2021) Debate: Public sector consolidated financial statements—the hybrid approach. Public Money & Management 41:6, pages 432-433.
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Pran Krishansing Boolaky, Nitri Mirosea & Kamil Omoteso. (2020) The Adoption of IPSAS (Accrual Accounting) in Indonesian Local Government: A Neo-Institutional Perspective. International Journal of Public Administration 43:14, pages 1252-1265.
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Bianca Mann, Peter C. Lorson, Lasse Oulasvirta & Ellen Haustein. (2019) The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks. Accounting in Europe 16:2, pages 195-218.
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Josette Caruana, Giovanna Dabbicco, Susana Jorge & Maria Antónia Jesus. (2019) The Development of EPSAS: Contributions from the Literature. Accounting in Europe 16:2, pages 146-176.
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Josette Caruana & Louise Grima. (2019) IPSAS, ESA and the fiscal deficit—a question of calibration. Public Money & Management 39:2, pages 113-122.
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Cristian Carini, Davide Giacomini & Claudio Teodori. (2019) Accounting Reform in Italy and Perceptions on the Local Government Consolidated Report. International Journal of Public Administration 42:3, pages 195-204.
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Josette Caruana. (2016) Shades of governmental financial reporting with a national accounting twist. Accounting Forum 40:3, pages 153-165.
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Cristina Silvia Nistor & Adela Deaconu. (2016) Public accounting history in post-communist Romania. Economic Research-Ekonomska Istraživanja 29:1, pages 623-642.
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Articles from other publishers (15)

Karolina Helldorff & Johan Christiaens. (2023) Harmonisation des lois et réglementations comptables du secteur public des États membres de l’Union européenne : pouvoirs et compétences. Revue Internationale des Sciences Administratives Vol. 89:3, pages 351-368.
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Karoline Helldorff & Johan Christiaens. (2021) Harmonising public sector accounting laws and regulations of the European Union member states: powers and competences. International Review of Administrative Sciences 89:3, pages 741-756.
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Sandra Cohen, Francesca Manes Rossi & Isabel Brusca. (2022) Public sector accounting harmonization in the European Union through the lens of the garbage can model. Financial Accountability & Management 39:3, pages 471-492.
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Markus Frintrup, Lisa Schmidthuber & Dennis Hilgers. (2022) Vers une harmonisation comptable en Europe : une enquête multinationale auprès des experts budgétaires. Revue Internationale des Sciences Administratives Vol. 88:2, pages 353-372.
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Markus Frintrup, Lisa Schmidthuber & Dennis Hilgers. (2020) Towards accounting harmonization in Europe: a multinational survey among budget experts. International Review of Administrative Sciences 88:2, pages 390-410.
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Lisa Schmidthuber, Dennis Hilgers & Sebastian Hofmann. (2020) International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda. Financial Accountability & Management 38:1, pages 119-142.
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Alessandro Lombrano. (2021) Dall'armonizzazione alla standardizzazione contabile. Quale via per la riforma degli ordinamenti contabili europei. ECONOMIA PUBBLICA:3, pages 7-31.
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Tobias Polzer & Christoph Reichard. (2019) IPSAS for European Union member states as starting points for EPSAS. International Journal of Public Sector Management 33:2/3, pages 247-264.
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Pierre Donatella, Mattias Haraldsson & Torbjörn Tagesson. (2019) Les cabinets d’audit et les coûts/honoraires des audits influencent-ils la gestion du résultat dans les municipalités suédoises ?. Revue Internationale des Sciences Administratives Vol. 85:4, pages 689-705.
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Pierre Donatella, Mattias Haraldsson & Torbjörn Tagesson. (2018) Do audit firm and audit costs/fees influence earnings management in Swedish municipalities?. International Review of Administrative Sciences 85:4, pages 673-691.
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Adriana Tiron-Tudor, Cristina Silvia Nistor & Cristina Alexandrina Stefanescu. (2019) “United in diversity” public sector financial, statistical and budgetary reporting in the European Union. International Journal of Public Sector Management 33:2/3, pages 265-283.
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Cristian Carini & Claudio Teodori. 2019. Financial Sustainability of Public Sector Entities. Financial Sustainability of Public Sector Entities 103 121 .
Cristian Carini, Laura Rocca, Claudio Teodori & Monica Veneziani. (2017) The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?. FINANCIAL REPORTING:1, pages 5-29.
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Tudor Oprisor & Andrei-Razvan Crisan. 2017. New Trends in Finance and Accounting. New Trends in Finance and Accounting 473 484 .
Rowan Jones & Josette Caruana. 2015. Public Sector Accounting and Auditing in Europe. Public Sector Accounting and Auditing in Europe 219 234 .

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