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

Caroline Aggestam Pontoppidan and Isabel Brusca ()

Public Money & Management, 2016, vol. 36, issue 3, 181-188

Abstract: 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.

Date: 2016
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmmg:v:36:y:2016:i:3:p:181-188

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DOI: 10.1080/09540962.2016.1133970

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