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

被引：27

作者：

Pontoppidan, Caroline Aggestam ^{[1
]}

Brusca, Isabel ^{[2
]}

机构：

[1] CBS, Dept Accounting & Auditing, Copenhagen, Denmark

[2] Univ Zaragoza, Dept Accounting, Accounting, E-50009 Zaragoza, Spain

来源：

PUBLIC MONEY & MANAGEMENT | 2016年 / 36卷 / 03期

关键词：

Accounting harmonization; EPSAS; IPSAS; public sector accounting; regionalization; CIRCUMSPECTION; STANDARDS; ADOPTION; IPSAS;

D O I：

10.1080/09540962.2016.1133970

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

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.

引用

页码：181 / 188

页数：8

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