Harmonisation, a road to the public sector accounting modernisation?

Marius-Ioan Mihut and Andrei-Razvan Crisan

International Journal of Economics and Accounting, 2020, vol. 9, issue 3, 221-237

Abstract: In the last decades, the globalisation had a substantial influence on the accounting field. Thus, the accounting harmonisation has gained more and more ground, including in the public sector. In this context, the purpose of the paper is to identify the steps taken for public sector accounting modernisation, through the accounting harmonisation process, analysed both at the European and international level. The investigation leads to the conclusion that the European Public Sector Accounting Standards (EPSAS) represent just a project for the moment, but, at the international level, there are some countries that apply International Public Sector Accounting Standards (IPSAS) to a different extent.

Keywords: harmonisation; public sector; International Public Sector Accounting Standards; IPSAS; European Public Sector Accounting Standards; EPSAS; modernisation. (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecac:v:9:y:2020:i:3:p:221-237

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