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IPSAS, EPSAS and Other Challenges in European Public Sector Accounting and Auditing

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The Palgrave Handbook of Public Administration and Management in Europe

Abstract

Accounting and budgeting systems at all government levels and public sector entities in Europe have undergone substantial reforms under the New Public Management paradigm and a great variety of accounting and audit practices have been implemented in governments and public sector entities throughout Europe. As a consequence, the harmonization of public sector accounting in European Union Member States has been introduced into the EU political agenda. The chapter aims to synthetize the state-of-the-art in public sector accounting, budgeting, and auditing in some European countries while in parallel to take stock of the main challenges that public sector accounting faces in Europe. Moreover, it intends to critically evaluate the development of the European Public Sector Accounting Standards (EPSAS) as a tool for the harmonization of public sector accounting in Europe.

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Author information

Authors and Affiliations

  1. Department of Accounting and Finance, University of Zaragoza, Zaragoza, Spain

    Isabel Brusca

  2. University of Modena and Reggio Emilia, Modena, Italy

    Eugenio Caperchione

  3. Department of Business Administration, Athens University of Economics and Business, Athens, Greece

    Sandra Cohen

  4. University of Salerno, Fisciano, Italy

    Francesca Manes-Rossi

Authors
  1. Isabel Brusca
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  2. Eugenio Caperchione
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  3. Sandra Cohen
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  4. Francesca Manes-Rossi
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Corresponding author

Correspondence to Isabel Brusca .

Editor information

Editors and Affiliations

  1. Department for Public Leadership and Social Enterprise—PulSE Faculty of Business and Law , The Open University, Milton Keynes, United Kingdom

    Edoardo Ongaro

  2. Institute for Management Research, Radboud University Nijmegen, Nijmegen, The Netherlands

    Sandra Van Thiel

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Brusca, I., Caperchione, E., Cohen, S., Manes-Rossi, F. (2018). IPSAS, EPSAS and Other Challenges in European Public Sector Accounting and Auditing. In: Ongaro, E., Van Thiel, S. (eds) The Palgrave Handbook of Public Administration and Management in Europe. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-137-55269-3_8

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