This special issue of the International Journal of Public Administration gathers a symposium of papers selected from those presented at the “European Group of Public Administration (EGPA)” Permanent Study Group XII Spring Workshop, happened in Lisbon in May 2014. The broad theme of the workshop—“New challenges for public-sector accounting: IPSASs, Budgetary Reporting, and National Accounts”—was chosen to promote the discussion on topics that are currently at the very heart of the worldwide debate concerning public-sector accounting (PSA) reforms, namely: Fiscal Policy and Budgetary Reporting, International Public Sector Accounting Standards (IPSASs) and Harmonization in PSA, Governmental Accounting and National Accounts, EPSASs and PSA in Europe, Accountability, and Consolidation. Indeed, nowadays an important debate exists within the EU about the adoption or adaptation of IPSASs (namely through European Public Sector Accounting Standards— EPSASs) by member states in order to get high-quality financial reporting by governments (European Commission, 2013; Manes Rossi, Aversano, & Christiaens, 2014). Given that the macroaccounting information (national accounts—NA), whose outputs are used to control and assess the Maastricht Treaty criteria, is derived from microaccounting (governmental accounting—GA), good-quality reporting systems for accounting at microlevel are demanded to assure debt and deficit data, among other, at accrual-based macroaccounting level (Jesus & Jorge, 2015).
Introduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts / Manes Rossi, Francesca; Jorge, SUSANA MARGARIDA; Jesus, Maria Antónia; Caperchione, Eugenio. - In: INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION. - ISSN 0190-0692. - STAMPA. - 38:4(2015), pp. 237-239.
Data di pubblicazione: | 2015 |
Data di prima pubblicazione: | 24-feb-2015 |
Titolo: | Introduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts |
Autore/i: | Manes Rossi, Francesca; Jorge, SUSANA MARGARIDA; Jesus, Maria Antónia; Caperchione, Eugenio |
Autore/i UNIMORE: | |
Digital Object Identifier (DOI): | http://dx.doi.org/10.1080/01900692.2014.999574 |
Rivista: | |
Volume: | 38 |
Fascicolo: | 4 |
Pagina iniziale: | 237 |
Pagina finale: | 239 |
Codice identificativo ISI: | WOS:000444097200001 |
Codice identificativo Scopus: | 2-s2.0-84924049947 |
Citazione: | Introduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts / Manes Rossi, Francesca; Jorge, SUSANA MARGARIDA; Jesus, Maria Antónia; Caperchione, Eugenio. - In: INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION. - ISSN 0190-0692. - STAMPA. - 38:4(2015), pp. 237-239. |
Tipologia | Articolo su rivista |
File in questo prodotto:
File | Descrizione | Tipologia | |
---|---|---|---|
01900692.2014_introduction.pdf | Versione dell'editore (versione pubblicata) | Administrator Richiedi una copia | |
Caperchione post print SI_IJPA_Editorial_Manes Jorge Jesus - K (1).docx | Post-print dell'autore (bozza post referaggio) | Open Access Visualizza/Apri |

I documenti presenti in Iris Unimore sono rilasciati con licenza Creative Commons Attribuzione - Non commerciale - Non opere derivate 3.0 Italia, salvo diversa indicazione.
In caso di violazione di copyright, contattare Supporto Iris