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Erschienen in:
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2018 | OriginalPaper | Buchkapitel

8. IPSAS, EPSAS and Other Challenges in European Public Sector Accounting and Auditing

verfasst von : Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes-Rossi

Erschienen in: The Palgrave Handbook of Public Administration and Management in Europe

Verlag: Palgrave Macmillan UK

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Abstract

Accounting and budgeting systems at all government levels and public sector entities in Europe have undergone substantial reforms under the New Public Management paradigm and a great variety of accounting and audit practices have been implemented in governments and public sector entities throughout Europe. As a consequence, the harmonization of public sector accounting in European Union Member States has been introduced into the EU political agenda. The chapter aims to synthetize the state-of-the-art in public sector accounting, budgeting, and auditing in some European countries while in parallel to take stock of the main challenges that public sector accounting faces in Europe. Moreover, it intends to critically evaluate the development of the European Public Sector Accounting Standards (EPSAS) as a tool for the harmonization of public sector accounting in Europe.

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Vorheriges Kapitel Public Budgets and Budgeting in Europe: State of the Art and Future Challenges
Nächstes Kapitel Accountability in Liberal Democratic, Parliamentary Systems
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Metadaten
Titel
IPSAS, EPSAS and Other Challenges in European Public Sector Accounting and Auditing
verfasst von
Isabel Brusca
Eugenio Caperchione
Sandra Cohen
Francesca Manes-Rossi
Copyright-Jahr
2018
Buch
The Palgrave Handbook of Public Administration and Management in Europe

Print ISBN: 978-1-137-55268-6

Electronic ISBN: 978-1-137-55269-3

Copyright-Jahr: 2018

DOI
https://doi.org/10.1057/978-1-137-55269-3_8