Harmonization at the European Union: A difficult but needed task
Ana Yetano Sánchez de Muniaín ()
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Ana Yetano Sánchez de Muniaín: Department of Accountancy and Finance. University of Zaragoza.
Documentos de Trabajo from Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza
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.
Keywords: local government; annual accounts; harmonisation (search for similar items in EconPapers)
JEL-codes: H70 J58 (search for similar items in EconPapers)
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Persistent link: http://EconPapers.repec.org/RePEc:zar:wpaper:dt2003-07
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