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Public Sector Accounting in the European Union Member States – Assessment of Practices and Their Compatibility with IPSAS (Rachunkowosc w instytucjach sektora publicznego krajow Unii Europejskiej – proba oceny wybranych rozwiazan i ich zgodnosci z IPSAS)

Author

Listed:
  • Jan Turyna

    (Uniwersytet Warszawski, Wydzial Zarzadzania)

  • Monika Koeppl-Turyna

    (Agenda Austria, Wirtschaftsuniversität Wien, Institut für analytische Volkswirtschaftslehre)

Abstract

The purpose of this work is to analyze diverse approaches to public sector accounting, its development throughout the last decade, as well as praxis in the European Union member states. The theoretical part describes the rationales for the need to harmonize public sector accounting in the European Union and its development in the last decades. The empirical part comprises a comparative analysis of the public sector accounting systems, with a focus on: the complexity of legal regulations, local financial reporting systems and their compatibility with IPSAS, informational structures of financial reporting, and practical problems concerning implementation of IPSAS. Finally, the last part comprises case studies regarding the current state of and planned changes to the public sector accounting in Austria and Poland.

Suggested Citation

  • Jan Turyna & Monika Koeppl-Turyna, 2018. "Public Sector Accounting in the European Union Member States – Assessment of Practices and Their Compatibility with IPSAS (Rachunkowosc w instytucjach sektora publicznego krajow Unii Europejskiej – pr," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(72), pages 34-61.
    • Handle: RePEc:sgm:pzwzuw:v:16:i:72:y:2018:p:34-61
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    More about this item

    Keywords

    public sector accounting; IPSAS; European Union; Austria; Poland;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

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