Towards convergence of government financial statistics and accounting in Europe at central and local levels

Rosa Mª Dasí González, Vicente Montesinos Julve and Jose Manuel Vela Bargues

Revista de Contabilidad - Spanish Accounting Review, 2018, vol. 21, issue 2, 140-149

Abstract: The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statistical reports, in order to improve social, political and economic decision-making and accountability. All this is obviously located in the current context of the EU, with a high degree of harmonization of accounting standards between the International Public Sector Accounting Standards (IPSAS), and those applied for the preparation of national accounts, ruled by European System of National and Regional Accounts (ESA 2010).

Keywords: ESA 2010; ESA 95; Governmental accounting; Systems of national accounts; Government financial statistics; Accrual accounting; International accounting convergence; SEC-2010; SEC-95; Contabilidad pública; Sistemas de contabilidad nacional; Estadísticas de finanzas públicas; Contabilidad de devengo; Convergencia contable internacional (search for similar items in EconPapers)
JEL-codes: H6 H83 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:21:y:2018:i:2:p:140-149

DOI: 10.1016/j.rcsar.2017.10.001

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