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The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives

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  • Caroline Aggestam Pontoppidan
  • Isabel Brusca

Abstract

This paper analyses the process that led the European Commission to the decision to develop European Public Sector Accounting Standards (EPSAS) for harmonizing public sector accounting practices within the European Union. The paper finds that there was limited scope in terms of stakeholder participation in the public consultation that served as a basis for the decision. In addition, the decision to adopt EPSAS for EU member states raises questions on the relationship between regional and global governance in the area of public sector accounting.

Suggested Citation

  • Caroline Aggestam Pontoppidan & Isabel Brusca, 2016. "The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 181-188, April.
    • Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:181-188
    DOI: 10.1080/09540962.2016.1133970
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    Cited by:

    1. Alessandro Lombrano, 2021. "Dall?armonizzazione alla standardizzazione contabile. Quale via per la riforma degli ordinamenti contabili europei," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2021(3), pages 7-31.
    2. Ndiimafhi Norah Netshisaulu & Huibrecht Margaretha Van der Poll & John Andrew Van der Poll, 2022. "A Conceptual Framework to Analyse Illicit Financial Flows (IFFs)," Risks, MDPI, vol. 10(9), pages 1-20, September.
    3. Grzegorz Bucior & Aleksandra Zurawik, 2022. "The Autonomy of Public Sector Units in the Process of Formulating Accounting Policy – Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 555-581.
    4. Francesco Badia & Tiziana Landi & Valentina Montin, 2019. "Innovation in Public Sector Accounting: a New Role for Local Governments?," Working Papers 2019048, University of Ferrara, Department of Economics.

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