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Harmonisation, a road to the public sector accounting modernisation?

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  • Marius-Ioan Mihut
  • Andrei-Razvan Crisan

Abstract

In the last decades, the globalisation had a substantial influence on the accounting field. Thus, the accounting harmonisation has gained more and more ground, including in the public sector. In this context, the purpose of the paper is to identify the steps taken for public sector accounting modernisation, through the accounting harmonisation process, analysed both at the European and international level. The investigation leads to the conclusion that the European Public Sector Accounting Standards (EPSAS) represent just a project for the moment, but, at the international level, there are some countries that apply International Public Sector Accounting Standards (IPSAS) to a different extent.

Suggested Citation

  • Marius-Ioan Mihut & Andrei-Razvan Crisan, 2020. "Harmonisation, a road to the public sector accounting modernisation?," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 9(3), pages 221-237.
    • Handle: RePEc:ids:ijecac:v:9:y:2020:i:3:p:221-237
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