Advanced search
Publication Cover
Accounting in Europe Volume 16, 2019 - Issue 2: The Challenging Task of Developing European Public Sector Accounting Standards
Submit an article Journal homepage
557
Views
16
CrossRef citations to date
0
Altmetric
Articles

The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks

Bianca MannFaculty of Social and Economic Sciences, Center of Accounting and Auditing, University of Rostock, Rostock, GermanyCorrespondence[email protected]
,
Peter C. LorsonFaculty of Social and Economic Sciences, Center of Accounting and Auditing, University of Rostock, Rostock, Germany
,
Lasse OulasvirtaFaculty of Management and Business, Tampere University, Tampere, Finland
&
Ellen HausteinFaculty of Social and Economic Sciences, Center of Accounting and Auditing, University of Rostock, Rostock, Germany
Pages 195-218 | Published online: 22 Jul 2019

Citations (16)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (4)

Vincenzo Sforza, Riccardo Cimini & Elisa Fanti. (2023) The debate around EPSAS: a structured literature review for scholars and practitioners. Public Money & Management 0:0, pages 1-10.
Read now
Luís Cracel Viana, José António C. Moreira & Paulo Alves. (2023) Disclosure of Information and Transparency in Public-private Partnerships: a Comparative Study Between Portugal and the UK. Accounting in Europe 20:1, pages 66-92.
Read now
Francesca Manes-Rossi, Sandra Cohen & Isabel Brusca. (2021) The academic voice in the EPSAS project. Public Money & Management 41:6, pages 447-455.
Read now
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.
Read now

Articles from other publishers (12)

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.
Crossref
Vladislav Pavlát, Ladislava Knihová, Lubomír Civín, Jaromír Halík & Radka MacGregor Pelikánová. 2023. Applying Interdisciplinarity to Globalization, Management, Marketing, and Accountancy Science. Applying Interdisciplinarity to Globalization, Management, Marketing, and Accountancy Science 238 257 .
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.
Crossref
Patrícia Gomes, Isabel Brusca, Maria J. Fernandes & Estela Vilhena. (2022) The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula. Journal of Public Budgeting, Accounting & Financial Management 35:1, pages 12-40.
Crossref
Pierre Donatella, Mattias Haraldsson & Torbjörn Tagesson. (2021) Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event. Journal of Public Budgeting, Accounting & Financial Management 34:6, pages 117-136.
Crossref
Vicente Montesinos Julve & Isabel Brusca Alijarde. (2022) Hacia la divulgación de información de sostenibilidad en el sector público. Apuntes Contables:31, pages 11-32.
Crossref
Md. Abir Hasan Khan, Lasse O. Oulasvirta & Ari-Veikko Anttiroiko. 2022. Handbook of Research on Cybersecurity Issues and Challenges for Business and FinTech Applications. Handbook of Research on Cybersecurity Issues and Challenges for Business and FinTech Applications 388 409 .
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.
Crossref
Giovanna Dabbicco & Josette Caruana. 2022. Public Sector Accounting, Financial Accountability and Viability in Times of Crisis. Public Sector Accounting, Financial Accountability and Viability in Times of Crisis 43 73 .
Ellen Haustein, Peter C. Lorson, Lasse Olavi Oulasvirta & Lotta-Maria Sinervo. (2021) Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany. International Journal of Public Sector Management 34:4, pages 441-458.
Crossref
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.
Crossref
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.
Crossref

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

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.