EPSAS—Worrying the Wrong End of the Stick?

Rowan H. Jones · Josette Caruana

33 citations0/0 files storedInternational Journal of Public Administration

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Accounting Theory and Financial Reporting Public Policy and Administration Research Economic Growth and Fiscal Policies

Abstract

The ultimate objective of the European Public Sector Accounting Standards (EPSAS) project is for the European Union (EU) to improve budgetary surveillance of its member states through more reliable statistics. The objective of this article is to analyze the EPSAS decision and discuss the efficacy of the proposed solution. Harmonization is already present through national accounting rules; will more standardization do the trick? Is the problem really being dealt with, or is it just an attempt by the EU to appear to be doing the right thing while the real issue is ignored? This article suggests that targeting governmental accounting systems for this purpose may prove futile.

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References

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2019The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks 2020Towards accounting harmonization in Europe: a multinational survey among budget experts 2019The Adoption of IPSAS (Accrual Accounting) in Indonesian Local Government: A Neo-Institutional Perspective 2019IPSAS for European Union member states as starting points for EPSAS 2016Shades of governmental financial reporting with a national accounting twist

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