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Central government accounting harmonization in EU member states: will EPSAS be enough?

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  • Vincenzo Sforza
  • Riccardo Cimini

Abstract

A highly controversial topic in the EU is the need for harmonized accrual-based standards to improve the quality of public accounts and reduce differences (adjustments) between the micro-(governmental accounting) and macro- (national accounting) levels. This paper shows that a set of high-quality accounting standards, like the future EPSAS, are not going to be sufficient to overcome the present lack of harmonization. The authors explain why this is the case having researched accounting data from 28 EU member states.

Suggested Citation

  • Vincenzo Sforza & Riccardo Cimini, 2017. "Central government accounting harmonization in EU member states: will EPSAS be enough?," Public Money & Management, Taylor & Francis Journals, vol. 37(4), pages 301-308, June.
    • Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:301-308
    DOI: 10.1080/09540962.2016.1266191
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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. Dasí González, Rosa Mª & Montesinos Julve, Vicente & Vela Bargues, Jose Manuel, 2018. "Towards convergence of government financial statistics and accounting in Europe at central and local levels," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 140-149.

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