Public Sector Accounting and Auditing in Europe

Isabel Brusca · Eugenio Caperchione · Francesca Manes Rossi

113 citations0/0 files storedPalgrave Macmillan UK eBooks

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Economic and Fiscal Studies Accounting Theory and Financial Reporting Economic Growth and Fiscal Policies

Abstract

The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds lig

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2022Public Sector Accounting 2020Legitimating the standard-setter of public sector accounting reforms 2016Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization 2020Comparability in IPSASs: Lessons to be Learned for the European Standards 2019Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges 2020Towards accounting harmonization in Europe: a multinational survey among budget experts 2019Are higher education institutions in Europe preparing students for IPSAS?2022Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects

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