Harmonising the Accounting Systems of European Local Governments: The Importance of Environmental Convergence

  • Ma Teresa Balaguer Coll
  • Iluminada Fuertes Fuertes
  • Manuel Illueca Muñoz


Recent years have witnessed deep reforms in the accounting systems of the European local governments (LG). In general terms, the different countries have decided to introduce the accrual accounting. In that sense, the reforms have become the first stage of a harmonising process, which is still incipient but surely irreversible, given the process of economic and monetary integration that the European countries have been undergoing for decades.


Local Government Probability Density Function Capita Expenditure Accounting System Transition Matrice 
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© Springer Science+Business Media New York 2002

Authors and Affiliations

  • Ma Teresa Balaguer Coll
  • Iluminada Fuertes Fuertes
  • Manuel Illueca Muñoz

There are no affiliations available

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