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Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization

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The accounting systems of all levels of government in Europe have undergone substantial changes during the last 20 years, which have not always been communicated outside country boundaries in a timely manner.

This book addresses that shortcoming. With contributions by 25 leading researchers, it discusses in detail the governmental accounting status quo in 14 European countries.

The book presents in a concise, thorough and comprehensive way the public sector accounting, budgeting and auditing systems at all levels of government, followed by a comparative analysis of the governmental accounting systems discussed.

It also sheds light on the challenges that are likely to be faced by European countries as they move towards adopting the European Public Sector Accounting Standards (EPSAS), and offers a valuable reference resource for academics, researchers, students, auditors, public administrators and policy makers.

Author(s): Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi
Series: Governance and Public Management
Publisher: Palgrave Macmillan
Year: 2015

Language: English
Pages: xx+260
Tags: Economic Policy Development Economics Business Money Governmental Accounting Non US Legal Systems Theory Law European International World Politics Government Social Sciences Comparative Political Science Public Affairs Finance New Used Rental Textbooks Specialty Boutique

List Of Tables
List Of Figures
Preface
Foreword
Editors And Contributors
1. Standard Setting In The Public Sector: State Of The Art; Eugenio Caperchione
2. Public Sector Accounting And Auditing In Austria; Iris Rauskala And Iris Saliterer
3. Public Sector Accounting And Auditing In Belgium; Johan Christiaens And Simon Neyt
4. Public Sector Accounting And Auditing In Denmark; Caroline Aggestam Pontoppidan
5. Public Sector Accounting And Auditing In Finland; Lasse Oulasvirta
6. Public Sector Accounting And Auditing In France; Marine Portal
7. Public Sector Accounting And Auditing In Germany; Thomas Müller-Marqués Berger And Jens Heiling
8. Public Sector Accounting And Auditing In Greece; Sandra Cohen
9. Public Sector Accounting And Auditing In Italy; Francesca Manes Rossi
10. Public Sector Accounting And Auditing In The Netherlands; Tjerk Budding And Frans Van Schaik
11. Public Sector Accounting And Auditing In Portugal; Susana Jorge
12. Public Sector Accounting And Auditing In Spain; Isabel Brusca, Vicente Montesinos And José Manuel Vela
13. Public Sector Accounting And Auditing In Sweden; Torbjörn Tagesson And Giuseppe Grossi
14. Public Sector Accounting And Auditing In Switzerland; Sandro Fuchs, Andreas Bergmann, Iris Rauskala And Anna Schmitt
15. Public Sector Accounting And Auditing In The United Kingdom; Rowan Jones And Josette Caruana
16. Comparing Accounting Systems In Europe; Isabel Brusca, Eugenio Caperchione, Sandra Cohen And Francesca Manes Rossi