ENGLISH

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

By Eugenio Caperchione , Isabel Brusca , Sandra Cohen , Francesca Manes Rossi

Book information

Publisher
Palgrave Macmillan
Year
2015
ISBN
1137461330, 9781137461339
Google Books ID
H_O_CQAAQBAJ
Language
english
Format
PDF
Filesize
2 MB (2226631 bytes)
Series
Governance and Public Management
Pages
xx+260\281
Topic
Economy
Orientation
yes
Paginated
yes
Scanned
portrait
Time added
2015-07-25 18:51:14
Economic Policy Development Economics Business Mon

Description

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.

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