Harmonizing public sector accounting in Europe: thinking out of the box

By F. Rossi, Sandra Cohen, Eugenio Caperchione, I. Brusca. 2016

115 citations recorded by the source corpus.

A broad debate about the harmonization of public sector accounting standards in Europe is underway. The authors provide arguments in favour of harmonization, but they also acknowledge the existing pluralism and diversity by taking stock of the state of play in 14 European countries. The paper makes a proposal for a way forward for policy-makers and standard-setters, in which the benefits of harmonization can be obtained without obliging EU member countries to necessarily abandon their current public sector accounting systems.

Subfields: Finance, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/298e136c78469fd30740eca495aeeca9b291ee89