Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization (Governance and Public Management)

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 light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS). List Of Tables List Of Figures Preface Foreword Editors And Contributors 1. Standard Setting In The Public Sector: State Of The Art; Eugenio Caperchione 2. Public Sector Accounting And Auditing In Austria; Iris Rauskala And Iris Saliterer 3. Public Sector Accounting And Auditing In Belgium; Johan Christiaens And Simon Neyt 4. Public Sector Accounting And Auditing In Denmark; Caroline Aggestam Pontoppidan 5. Public Sector Accounting And Auditing In Finland; Lasse Oulasvirta 6. Public Sector Accounting And Auditing In France; Marine Portal 7. Public Sector Accounting And Auditing In Germany; Thomas Müller-Marqués Berger And Jens Heiling 8. Public Sector Accounting And Auditing In Greece; Sandra Cohen 9. Public Sector Accounting And Auditing In Italy; Francesca Manes Rossi 10. Public Sector Accounting And Auditing In The Netherlands; Tjerk Budding And Frans Van Schaik 11. Public Sector Accounting And Auditing In Portugal; Susana Jorge 12. Public Sector Accounting And Auditing In Spain; Isabel Brusca, Vicente Montesinos And José Manuel Vela 13. Public Sector Accounting And Auditing In Sweden; Torbjörn Tagesson And Giuseppe Grossi 14. Public Sector Accounting And Auditing In Switzerland; Sandro Fuchs, Andreas Bergmann, Iris Rauskala And Anna Schmitt 15. Public Sector Accounting And Auditing In The United Kingdom; Rowan Jones And Josette Caruana 16. Comparing Accounting Systems In Europe; Isabel Brusca, Eugenio Caperchione, Sandra Cohen And Francesca Manes Rossi 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 light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS). 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 "The accounting systems of all levels of government in Europe have undergone substantial changes during the last twenty years, which have not always been communicated outside country boundaries in a timely manner. This book answers that shortcoming. With contributions by 25 leading researchers, it discusses in detail the governmental accounting status quo in fourteen European countries. The book presents in a concise, thorough and comprehensive way the public sector accounting, budgeting and auditing systems in all levels of government, and the analysis is 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 the European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS), and offers a valuable reference resource for academics, researchers, students, auditors, public administrators and policy makers"-- Provided by publisher