Overview
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).
Full Product Details
Author: I. Brusca ,
E. Caperchione ,
S. Cohen ,
F Manes Rossi
Publisher: Palgrave Macmillan
Imprint: Palgrave Macmillan
Dimensions:
Width: 14.00cm
, Height: 1.80cm
, Length: 21.60cm
Weight: 4.532kg
ISBN: 9781137461339
ISBN 10: 1137461330
Pages: 258
Publication Date: 27 May 2015
Audience:
Professional and scholarly
,
Professional & Vocational
Format: Hardback
Publisher's Status: Active
Availability: In Print
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Reviews
'This collective book provides a systematic overview of trajectories in public accounting and auditing across Europe. However important this achievement is in itself, the value of this work also goes beyond it. It is testimony to some of the constitutive traits of public administration in Europe: the heterogeneity of national responses in the face of 'global' public management pressures, or in the softer form of 'international standards'; the enduring influence of diverse administrative traditions; the variety of solutions that national and local governments are attempting to improve public management. Scholars and practitioners alike will benefit from this up-to-date review of public accounting systems across Europe.' - Edoardo Ongaro, Professor of International Public Services Management, Northumbria University, Newcastle, UK, and President, European Group for Public Administration
'This collective book provides a systematic overview of trajectories in public accounting and auditing across Europe. However important this achievement is in itself, the value of this work also goes beyond it. It is testimony to some of the constitutive traits of public administration in Europe: the heterogeneity of national responses in the face of 'global' public management pressures, or in the softer form of 'international standards'; the enduring influence of diverse administrative traditions; the variety of solutions that national and local governments are attempting to improve public management. Scholars and practitioners alike will benefit from this up-to-date review of public accounting systems across Europe.' - Edoardo Ongaro, Professor of International Public Services Management, Northumbria University, Newcastle, UK, and President, European Group for Public Administration 'Are you interested in Public sector accounting? You will discover in this book the huge changes in prospect in a field which is nowadays of primary importance for the public at large when looking at fiscal policies and debt: an essential matter for accountability. The starting point shows a panorama of still non uniformed systems between countries around the world. The editors have focused on 14 European countries (13 from the EU plus Switzerland). The conclusion of this deep enquiry: an international harmonisation is still to be reached - but it remains an unavoidable challenge which should produce a number of benefits. Not an easy objective to reach, especially when it is sought by the European Commission through a sort of 'regional' harmonization in the UE (the EPSAS) and when public sector accounting is still one aspect of a country's sovereignty. The international public sector standard-setter (the IPSAS Board ) is currently largely engaged in adjusting its own standards to private sector standards - not a bad idea since a number of public sector activities follow private practices. But a point risks to be missed: there are many public sector specific activities, not taken into account. This is only one of the important issues discussed by the present book organized by a team of scholars after an intense debate which will open sensible views on what could be expected as maybe a more modest but more effective convergence on this essential point of public sector harmonisation.'- Philippe Adhemar, Chair of Accounting Standards, Centre for Financial Professions, Paris, France, and formerly IPSAS Board Chair 'This book is ambitious since it covers budgeting, accounting and auditing. It is also a wide book since it covers fourteen countries and their three levels of government. Finally, it is a profound book since it covers an essential financial cycle that is necessary to define responsibilities and accountabilities in the service delivery of the public sector. For reasons of comparison, learning, and transfer of good practices Europe needs harmonization of its financial systems. This excellent book contributes to this essential agenda.'- Geert Bouckaert, KU Leuven Governance Institute, President of the International Institute of Administrative Sciences (IIAS)
Author Information
Andreas Bergmann, Zurich University of Applied Sciences, School of Management and Law, Switzerland Tjerk Budding, VU University, The Netherlands Josette Caruana, University of Malta, Malta Johan Christiaens, Ghent University, Belgium Sandro Fuchs, Zurich University of Applied Sciences, Switzerland Giuseppe Grossi, Kristianstad University, Sweden Jens Heiling, Professional Practice Group of Ernst and Young GmbH, Germany Rowan Jones, University of Birmingham, UK Susana Margarida Faustino Jorge, University of Coimbra, Portugal Vicente Montesinos, University of Valencia, Spain Thomas Müller-Marqués Berger, Ernst and Young Center of Competence for Governmental Accounting, Germany Simon Neyt, UGent-EY, Belgium Lasse Oulasvirta, University of Tampere, School of Management, Finland Caroline Pontoppidan, Department of Accounting and Auditing, Denmark Marine Portal, Poitiers University, France Iris Rauskala, Zurich University of Applied Sciences, Switzerland Anna Schmitt, Zurich Universityof Applied Sciences, Switzerland Iris Saliterer, Alpen-Adria Universität Klagenfurt, Austria Torbjörn Tagesson, Linköping University, Swedish Council for Municipal Accounting José Manuel Vela, University of Valencia, Spain Frans van Schaik, University of Amsterdam, The Netherlands
