European public sector accounting

[Excerpt] INTRODUCTION Public sector accounting (PSA) and reporting is a theme of high relevance for both academia and practitioners in the European Union (EU). The reasons do not only lie in the considerable national reforms of PSA during the last decades,1 but can currently be traced back to a project run by the European Commission (EC) aiming to harmonize the heterogeneous accounting systems of its member states by the adoption of European Public Sector Accounting Standards (EPSAS), still to be developed.

Country

Portugal

Related Organizations

University of Minho
Portugal

Keywords

Ciências Sociais::Economia e Gestão

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