Central government accounting harmonization in EU member states: will EPSAS be enough?

Vincenzo Sforza and Riccardo Cimini

Public Money & Management, 2017, vol. 37, issue 4, 301-308

Abstract: A highly controversial topic in the EU is the need for harmonized accrual-based standards to improve the quality of public accounts and reduce differences (adjustments) between the micro-(governmental accounting) and macro- (national accounting) levels. This paper shows that a set of high-quality accounting standards, like the future EPSAS, are not going to be sufficient to overcome the present lack of harmonization. The authors explain why this is the case having researched accounting data from 28 EU member states.

Date: 2017
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DOI: 10.1080/09540962.2016.1266191

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