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Harmonization at the European Union: A difficult but needed task

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  • Ana Yetano S�nchez de Munia�n

    (Department of Accountancy and Finance. University of Zaragoza.)

Abstract

New Public Management (NPM) is a cluster of techniques that guide the public sector towards modernization and innovation and accountancy is one of the matters being reformed. In the recent years, local governments have initiated, with different intensities, important changes in their counting systems. Nevertheless, these changes have had different effects in each country and this affects comparability. Harmonization tries to allow comparison by eliminating differences. In this paper, firstly, we analyze the degree of harmony between the annual accounts of Eurpean Union local governments, taking the IPSAS of the IFAC as a reference. Secondly, we analyze whether the information disclosed was enough to satisfy certain objectives.

Suggested Citation

  • Ana Yetano S�nchez de Munia�n, 2003. "Harmonization at the European Union: A difficult but needed task," Documentos de Trabajo dt2003-07, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza.
    • Handle: RePEc:zar:wpaper:dt2003-07
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    References listed on IDEAS

    as
    1. Sally Aisbitt, 2001. "Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 51-72.
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    Cited by:

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    More about this item

    Keywords

    local government; annual accounts; harmonisation;
    All these keywords.

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • J58 - Labor and Demographic Economics - - Labor-Management Relations, Trade Unions, and Collective Bargaining - - - Public Policy

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