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Central government accounting harmonization in EU member states: will EPSAS be enough?

https://doi.org/10.1080/09540962.2016.1266191
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1016/0890-8389(89)90102-9openalex-snapshot
Governmental accounting and auditing—International comparisons
inferredcites →https://doi.org/10.1016/j.cpa.2006.01.012openalex-snapshot
Are ICTs promoting government accountability?: A comparative analysis of e-governance developments in 19 OECD countries
inferredcites →https://doi.org/10.1016/j.cpa.2013.05.004openalex-snapshot
The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities
inferredcites →https://doi.org/10.1016/j.rcsar.2015.01.004openalex-snapshot
Accounting basis adjustments and deficit reliability: Evidence from southern European countries
inferredcites →https://doi.org/10.1016/s0020-7063(03)00025-6openalex-snapshot
Comparative International Accounting
inferredcites →https://doi.org/10.1057/9781137461346openalex-snapshot
Public Sector Accounting and Auditing in Europe
inferredcites →https://doi.org/10.1080/00014788.2010.9663390openalex-snapshot
International differences in IFRS policy choice: A research note
inferredcites →https://doi.org/10.1080/09540962.2016.1133964openalex-snapshot
Government financial statistics and accounting in Europe: is ESA 2010 improving convergence?
inferredcites →https://doi.org/10.1080/09638180.2011.611236openalex-snapshot
IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice
inferredcites →https://doi.org/10.1080/13876980600971409openalex-snapshot
The state of the world's bureaucracies
inferredcites →https://doi.org/10.1080/13876988.2013.798117openalex-snapshot
Comparative Analysis of Governmental Accounting Diversity in the European Union
inferredcites →https://doi.org/10.1108/09513570210448957openalex-snapshot
Development of the accounting profession and practices in the public sector – a hegemonic analysis
inferredcites →https://doi.org/10.1108/09513570810854383openalex-snapshot
Public sector to public services: 20 years of “contextual” accounting research
inferredcites →https://doi.org/10.1108/aaaj-04-2014-1661openalex-snapshot
Will “austerity” be a critical juncture in European public sector financial reporting?
inferredcites →https://doi.org/10.1108/aaaj-06-2014-1732openalex-snapshot
Interdisciplinary accounting research in the Public Sector
inferredcites →https://doi.org/10.1111/1467-9302.00337openalex-snapshot
Measuring and Reporting The Nation's Finances: Statistics and Accounting
inferredcites →https://doi.org/10.1111/1467-9302.00339openalex-snapshot
Preconditions for Successful Implementation of Accrual Accounting in Central Government
inferredcites →https://doi.org/10.1111/1468-0408.00100openalex-snapshot
National Accounting, Governmental Accounting and Cross‐country Comparisons of Government Financial Condition
inferredcites →https://doi.org/10.1111/1468-0408.00148openalex-snapshot
Towards the Harmonisation of Local Accounting Systems in the International Context
inferredcites →https://doi.org/10.1111/j.1467-6281.2008.00257.xopenalex-snapshot
To Fair Value or Not to Fair Value: A Broader Perspective
inferredcites →https://doi.org/10.1111/j.1467-9299.2007.00664.xopenalex-snapshot
CENTRAL GOVERNMENT BUDGET PRACTICES AND TRANSPARENCY: AN INTERNATIONAL COMPARISON
inferredcites →https://doi.org/10.1111/j.1468-0408.2011.00518.xopenalex-snapshot
MAKING COMPARISONS IN GOVERNMENT ACCOUNTING
inferredcites →https://doi.org/10.1111/j.1911-3838.2012.00037.xopenalex-snapshot
What Do FAS 157 “Fair Values” Really Measure: Value Or Risk?
inferredcites →https://doi.org/10.1515/ael-2016-0019openalex-snapshot
Answer to the book review on “Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization”, by Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi (Governance and Public Management Series, Palgrave Macmillan, 2015)
inferredcites →https://doi.org/10.1787/533411815016openalex-snapshot
Handbook on Constructing Composite Indicators
inferredcites →https://doi.org/10.2307/1913827openalex-snapshot
Specification Tests in Econometrics

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.3177409openalex-extracted
The Influence of Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities: An Institutional View
inferred← citeshttps://doi.org/10.1007/978-3-030-06037-4openalex-snapshot
Financial Sustainability of Public Sector Entities
inferred← citeshttps://doi.org/10.1007/978-3-030-06037-4_3openalex-snapshot
A Framework for Comparing Financial Sustainability in EU Countries: National Accounts, Governmental Accounting and the Challenge of Harmonization
inferred← citeshttps://doi.org/10.1007/978-3-030-31193-3_8openalex-snapshot
Public Sector Accounting and the Sustainability of Public Finance Among Accounting Bases, Harmonization, and Flexibility Concerns
inferred← citeshttps://doi.org/10.1016/j.rcsar.2017.10.001openalex-snapshot
Towards convergence of government financial statistics and accounting in Europe at central and local levels
inferred← citeshttps://doi.org/10.1080/02102412.2018.1471309openalex-snapshot
Corporate governance, legal systems and value relevance of fair value estimates. Empirical evidence from the EU banking sector
inferred← citeshttps://doi.org/10.1080/09540962.2023.2207744openalex-snapshot
The debate around EPSAS: a structured literature review for scholars and practitioners
inferred← citeshttps://doi.org/10.1080/09540962.2024.2335637openalex-snapshot
Collective institutional entrepreneurship for the EPSAS programme: The missing link
inferred← citeshttps://doi.org/10.1080/17449480.2019.1624924openalex-snapshot
The Development of EPSAS: Contributions from the Literature
inferred← citeshttps://doi.org/10.1080/17449480.2020.1742362openalex-snapshot
Comparability in IPSASs: Lessons to be Learned for the European Standards
inferred← citeshttps://doi.org/10.1080/17449480.2020.1795215openalex-snapshot
Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process
inferred← citeshttps://doi.org/10.1108/ijpsm-12-2018-0264openalex-snapshot
Building legitimacy for European public sector accounting standards (EPSAS)
inferred← citeshttps://doi.org/10.1108/ijpsm-12-2018-0272openalex-snapshot
“United in diversity” public sector financial, statistical and budgetary reporting in the European Union
inferred← citeshttps://doi.org/10.1108/medar-12-2025-3542openalex-snapshot
Walking “into” the talking on the implementation of accrual concept: the dialogic relationship between Eurostat and member states
inferred← citeshttps://doi.org/10.14195/978-989-26-1990-3openalex-snapshot
Emerging Topics in Management Studies
inferred← citeshttps://doi.org/10.22201/fca.24488410e.2019.1667openalex-snapshot
Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system
inferred← citeshttps://doi.org/10.3280/ep2021-003001openalex-snapshot
Dall'armonizzazione alla standardizzazione contabile. Quale via per la riforma degli ordinamenti contabili europei
inferred← citeshttps://doi.org/10.4018/978-1-5225-3731-1.ch003openalex-snapshot
Towards the Modernisation of EU Public Sector Accounting Standards
inferred← citeshttps://doi.org/10.5334/ssas.237openalex-snapshot
Identifying Institutional Entrepreneurs: Initiative-Taking and Individual Characteristics in Italian Public Sector Accounting Reform
inferred← citeshttps://doi.org/10.5539/ijbm.v12n3p49openalex-snapshot
Running the Obstacle Race towards Public Accounting Harmonization in EU-28: A Temporal Study
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