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Public sector accounting and auditing in Europe : the challenge of harmonization

Author: Isabel Brusca
Publisher: Houndmills, Basingstoke, Hampshire ; New York, NY : Palgrave Macmillan, 2015.
Series: Governance and public management series.
Edition/Format:   eBook : Document : EnglishView all editions and formats
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,
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Public sector accounting and auditing in Europe
(DLC) 2015001287
(OCoLC)898925138
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Isabel Brusca
ISBN: 9781137461346 1137461349
OCLC Number: 907643114
Description: 1 online resource (xx, 258 pages) : illustrations
Contents: 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 Mller-Marqus 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 Još Manuel Vela --
13. Public Sector Accounting And Auditing In Sweden; Torbj̲rn 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.
Series Title: Governance and public management series.
Responsibility: [edited by] Isabel Brusca [and others].

Abstract:

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  Read more...

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"The book contains a systematic study of budgeting, accounting, financial reporting and auditing for three levels of government across Europe: central, regional and local. ... a relevant and timely Read more...

 
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