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Journal of European Integration Volume 38, 2016 - Issue 6
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Original Articles

Evolution of EU public sector financial accounting standardisation: critical events that opened the window for attempted policy change

Lasse O. OulasvirtaPublic Financial Management and Accounting, School of Management, University of Tampere, Tampere, FinlandCorrespondence[email protected]
&
Stephen J. BaileyPublic Financial Management and Accounting, School of Management, University of Tampere, Tampere, Finland;Public Sector Economics, Glasgow Caledonian University, Glasgow, UK
Pages 653-669 | Published online: 11 May 2016

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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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Tobias Polzer, Giuseppe Grossi & Christoph Reichard. (2022) Implementation of the international public sector accounting standards in Europe. Variations on a global theme. Accounting Forum 46:1, pages 57-82.
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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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Lasse Oulasvirta. (2021) A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting. Public Money & Management 41:6, pages 436-446.
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Ricardo Rocha de Azevedo, André Carlos Busanelli de Aquino, Fabricio Ramos Neves & Cleia Maria da Silva. (2020) Deadlines and software: disentangling local government accounting reforms in Brazil. Public Money & Management 40:7, pages 509-518.
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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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Articles from other publishers (17)

Lasse Olavi Oulasvirta. (2022) Consolidated financial statement information and group reporting in the central government: a user-oriented approach. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 28-51.
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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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Paula Gomes dos Santos, Fábio Albuquerque & Maria Eugênia Paiva da Penha. 2023. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector 172 188 .
Michalis Bekiaris & Thekla Paraponti. (2022) Examining the status of IPSAS adoption at the country level: an analysis of the OECD member states. Journal of Accounting & Organizational Change 19:2, pages 296-325.
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Girley Vieira Damasceno & Ricardo Corrêa Gomes. (2021) Factors in the choice of fiscal governance: A systematic literature review and future research agenda. Financial Accountability & Management 39:1, pages 237-254.
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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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André Carlos Busanelli de Aquino & Richard A. Batley. (2022) Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil. Accounting, Organizations and Society 98, pages 101297.
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Daniele Natalizi. (2020) Public sector accounting contexts in the EPSAS change: a comparative study of Italy and Sweden. International Review of Administrative Sciences 88:1, pages 205-224.
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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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Riccardo Mussari, Denita Cepiku & Daniela Sorrentino. (2020) Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonization. Journal of Public Budgeting, Accounting & Financial Management 33:2, pages 138-156.
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Tobias Polzer, Giuseppe Grossi & Christoph Reichard. 2021. Challenges in the Adoption of International Public Sector Accounting Standards. Challenges in the Adoption of International Public Sector Accounting Standards 17 34 .
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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Ellen Haustein, Peter Christoph Lorson, Eugenio Caperchione & Isabel Brusca. (2019) The quest for users’ needs in public sector budgeting and reporting. Journal of Public Budgeting, Accounting & Financial Management 31:4, pages 473-477.
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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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Giovanna Dabbicco & Ileana Steccolini. (2019) Building legitimacy for European public sector accounting standards (EPSAS). International Journal of Public Sector Management 33:2/3, pages 229-245.
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Marco Bisogno & Beatriz Cuadrado-Ballesteros. 2019. Financial Sustainability of Public Sector Entities. Financial Sustainability of Public Sector Entities 123 144 .

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