Public Sector Accounting and Auditing in Europe The Challenge of Harmonization

by Brusca, Isabel; Caperchione, Eugenio; Cohen, Sandra; Rossi, Francesca Manes

• ISBN13: 9781137461339
• ISBN10: 1137461330
• Format: Hardcover
• Copyright: 2015-05-27
• Publisher: Palgrave Macmillan

Summary

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.

Author Biography

Isabel Brusca is a Professor in the Department of Accounting and Finance at the University of Zaragoza. She teaches accounting and financial analysis in the Economics and Business Administration Faculty. Her research and professional interest is focused on public administration accounting, management and audit. She has participated in numerous research projects in this field and is the author of several books and papers in prestigious journals. She has been consultant of the Committee on Local and Regional Democracy (CDLR) of the Council of Europe.

Eugenio Caperchione is a Public Management professor at Modena and Reggio Emilia University and has been a visiting professor in Klagenfurt, Poitiers, Kristianstad and Lima. His main research area is public sector accounting, where he privileges a comparative approach. He is involved in several international research networks; his main engagement has been with the CIGAR network (Comparative International Governmental Accounting Research), where he has also served as the Chairman of the Board. He is a member of the Editorial Advisory Board of Public Money & Management, and a member of the Editorial Board of Revista de Contabilidad-Spanish Accounting Review.

Sandra Cohen is an Associate Professor of Accounting in Athens University of Economics and Business. Her research interests lie in the fields of "Public Sector Accounting", "Management accounting" and 'Intellectual Capital'. Her research work has been published in reputable academic journals. She has extensive consulting experience in both the private and the public sector and she has participated as a primary researcher in several EU funded projects.

Francesca Manes Rossi is an Associate Professor of accounting in the Management and Information Technology Department at Salerno University, where she teaches and conducts research on public accounting and financial management. She has also trained and consulted with local, state and regional government officials on public budgeting, financial management and audit practices in Italy.

Table of Contents

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