Modernisation of public sector financial reporting systems in Europe: Challenges and milestones

Artikel

Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments' efforts towards better accountability. IPSAS standards, a full accrual national financial reporting standards closed to, or national standards with clear reference to IPSAS, are often considered as the best tool for that. This article aims to identify key challenges and milestones - four key aspects of these public sector financial reporting modernization projects. It offers a comparison amongst several European countries comparing the ways these countries decided to deal with those challenges and milestones.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Journal: European Financial and Accounting Journal ; ISSN: 1805-4846 ; Volume: 11 ; Year: 2016 ; Issue: 4 ; Pages: 5-16 ; Prague: University of Economics, Faculty of Finance and Accounting

Klassifikation und Themen

• Klassifikation: Management ; Public Administration; Public Sector Accounting and Audits ; Accounting ; Auditing ; Accounting and Auditing: Government Policy and Regulation
• Thema: Governmental Accounting ; IFRS ; IPSAS ; Public sector

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Svoboda, Michal
• Ereignis: Veröffentlichung
• (wer): University of Economics, Faculty of Finance and Accounting
• (wo): Prague
• (wann): 2016

Weitere Informationen

• DOI: doi:10.18267/j.efaj.171
• Handle: http://hdl.handle.net/10419/187753
• Letzte Aktualisierung: 10.03.2025, 11:41 MEZ