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. The analysis is followed by a synthesis where the main similarities and differences among the governmental accounting systems are discussed. The book sheds therefore 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).
|Data di pubblicazione:||2015|
|Titolo:||Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization|
|Autori:||BRUSCA, Isabel; CAPERCHIONE, Eugenio; COHEN, Sandra; MANES ROSSI, Francesca|
|Nome editore:||Palgrave Macmillan|
|Appare nelle tipologie:||Curatela|
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