Public sector accounting and auditing in Europe : the challenge of harmonization / [edited by] Isabel Brusca [and others]
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 disc...
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Full Text (via Springer) |
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| Format: | eBook |
| Language: | English |
| Published: |
Houndmills, Basingstoke, Hampshire ; New York, NY :
Palgrave Macmillan,
2015.
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| Series: | Governance and public management series.
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| Subjects: |
MARC
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| 245 | 0 | 0 | |a Public sector accounting and auditing in Europe : |b the challenge of harmonization / |c [edited by] Isabel Brusca [and others] |
| 264 | 1 | |a Houndmills, Basingstoke, Hampshire ; |a New York, NY : |b Palgrave Macmillan, |c 2015. | |
| 300 | |a 1 online resource (xx, 258 pages) : |b illustrations. | ||
| 336 | |a text |b txt |2 rdacontent. | ||
| 337 | |a computer |b c |2 rdamedia. | ||
| 338 | |a online resource |b cr |2 rdacarrier. | ||
| 490 | 1 | |a Governance and public management. | |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a 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. | |
| 520 | |a 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, thorough and comprehensive way the public sector accounting, budgeting and auditing systems at all levels of government, followed by a comparative analysis of the governmental accounting systems discussed. It also sheds light on the challenges that are likely to be faced by European countries as they move towards adopting the European Public Sector Accounting Standards (EPSAS), and offers a valuable reference resource for academics, researchers, students, auditors, public administrators and policy makers. | ||
| 520 | |a "The accounting systems of all levels of government in Europe have undergone substantial changes during the last twenty years, which have not always been communicated outside country boundaries in a timely manner. This book answers that shortcoming. With contributions by 25 leading researchers, it discusses in detail the governmental accounting status quo in fourteen European countries. The book presents in a concise, thorough and comprehensive way the public sector accounting, budgeting and auditing systems in all levels of government, and the analysis is followed by a comparative analysis of the governmental accounting systems discussed. It also sheds light on the challenges that are likely to be faced by the European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS), and offers a valuable reference resource for academics, researchers, students, auditors, public administrators and policy makers"-- |c Provided by publisher. | ||
| 546 | |a English. | ||
| 588 | 0 | |a Print version record. | |
| 650 | 0 | |a Finance, Public |z Europe |x Accounting. | |
| 650 | 0 | |a Finance, Public |z Europe |x Auditing. | |
| 650 | 7 | |a Finance, Public |x Accounting. |2 fast |0 (OCoLC)fst00924478. | |
| 650 | 7 | |a Finance, Public |x Auditing. |2 fast |0 (OCoLC)fst00924501. | |
| 651 | 7 | |a Europe. |2 fast |0 (OCoLC)fst01245064. | |
| 700 | 1 | |a Brusca, Isabel, |e editor. |0 http://id.loc.gov/authorities/names/n2015015394. | |
| 776 | 0 | 8 | |i Print version: |t Public sector accounting and auditing in Europe |z 9781137461339 |w (DLC) 2015001287 |w (OCoLC)898925138. |
| 830 | 0 | |a Governance and public management series. |0 http://id.loc.gov/authorities/names/no2008109032. | |
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