Public Sector Accounting and Auditing in Europe

The Challenge of Harmonization

  • Isabel Brusca
  • Eugenio Caperchione
  • Sandra Cohen
  • Francesca Manes Rossi

Part of the IIAS Series: Governance and Public Management book series (GPM)

Table of contents

  1. Front Matter
    Pages i-xx
  2. Iris Rauskala, Iris Saliterer
    Pages 12-26
  3. Johan Christiaens, Simon Neyt
    Pages 27-41
  4. Caroline Aggestam Pontoppidan
    Pages 42-59
  5. Thomas Müller-Marqués Berger, Jens Heiling
    Pages 93-107
  6. Francesca Manes Rossi
    Pages 125-141
  7. Tjerk Budding, Frans van Schaik
    Pages 142-155
  8. Isabel Brusca, Vicente Montesinos, José Manuel Vela
    Pages 173-188
  9. Torbjörn Tagesson, Giuseppe Grossi
    Pages 189-203
  10. Sandro Fuchs, Andreas Bergmann, Iris Rauskala, Anna Schmitt
    Pages 204-218
  11. Rowan Jones, Josette Caruana
    Pages 219-234
  12. Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi
    Pages 235-251
  13. Back Matter
    Pages 253-258

About this book


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 light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).


Public Sector Accounting Local Governments Central Government Budgeting Public Sector Auditing EPSAS IPSAS Accrual Accounting Accounting harmonization Accounting Reforms Financial Statements accounting budget Central government Government reforms

Editors and affiliations

  • Isabel Brusca
    • 1
  • Eugenio Caperchione
    • 2
  • Sandra Cohen
    • 3
  • Francesca Manes Rossi
    • 4
  1. 1.University of ZaragozaSpain
  2. 2.Modena and Reggio Emilia UniversityItaly
  3. 3.Athens University of Economics and BusinessGreece
  4. 4.University of SalernoItaly

Bibliographic information

Industry Sectors
Finance, Business & Banking