The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks

Bianca Mann · Peter C. Lorson · Lasse Olavi Oulasvirta · Ellen Haustein

33 citations0/0 files storedAccounting in Europe

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Abstract

Since 2013, the European Union has aimed to harmonize the public sector accounting (PSA) of its member states by developing European Public Sector Accounting Standards (EPSAS). As a prerequisite for consistent EPSAS, a conceptual framework (CF) is to be developed which includes an explicit selection of purposes. Providing an international comparative view with the theoretical underpinning of Nobes’ classification, this paper presents a literature-based systematization of PSA purposes. Our systematization is applied to three CFs: one international (IPSAS) and two national (from the USA and Germany, respectively). Through a normative discussion, we conclude that accountability is preferable as the overall accounting purpose. This theoretical lens is used to evaluate the recent status quo of the ongoing EPSAS CF project. This paper thereby develops relevant implications for accounting theory and offers a starting point for standard setters and scholars to prioritize purposes for PSA with respect to different legal frameworks.

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References

2007Analysing and Assessing Accountability: A Conceptual Framework 1 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally 2000‘Accountability’: An Ever‐Expanding Concept?1995The chameleon of accountability: Forms and discourses 1998Towards a General Model of the Reasons for International Differences in Financial Reporting 2000Accountability in the Regulatory State 1988Research in Governmental and Nonprofit Accounting.2003Government Accounting: An Assessment of Theory, Purposes and Standards

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2020Towards accounting harmonization in Europe: a multinational survey among budget experts 2022The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula 2019IPSAS for European Union member states as starting points for EPSAS

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