Advertisement

Financial Management and Public Sector Accounting in an Age of Reforms: Developments and Changes in Public Sector Financial Management

Permanent Study Group 12: Public Sector Financial Management
  • Francesca Manes RossiEmail author
  • Eugenio Caperchione
  • Sandra Cohen
  • Isabel Brusca
Chapter
Part of the Governance and Public Management book series (GPM)

Abstract

The chapter discusses the recent multifaceted developments in public sector financial management and in particular the contribution of the permanent study group (PSG) XII in the debate regarding the reforms and the innovations occurring at all governmental levels and different public sector organizations.

Guiding the reader through the journey of the PSG, the chapter outlines the key challenges that future studies dealing with public sector financial management will be called to envisage. In parallel, it focuses on the harmonization of governmental accounting systems towards IPSAS or EPSAS and national accounts in Europe by shedding light on the existing situation and the imminent trends.

References

  1. Albury, D. (2005). Fostering Innovation in Public Services. Public Money & Management, 25(1), 51–56.Google Scholar
  2. Brusca, I., Caperchione, E., Cohen, S., & Manes Rossi, F. (Eds.). (2015). Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization. Hampshire: Palgrave Macmillan.Google Scholar
  3. Hood, C. (1995). The “New Public Management” in the 1980s: Variations on a Theme. Accounting, Organizations and Society, 20(2), 93–109.CrossRefGoogle Scholar
  4. Lüder, K., & Jones, R. (Eds.). (2003). Reforming Governmental Accounting and Budgeting in Europe. Frankfurt: Fachverlag Moderne Wirtschaft.Google Scholar
  5. Manes Rossi, F., Cohen, S., Caperchione, E., & Brusca, I. (2016). Harmonizing Public Sector Accounting in Europe: Thinking Out of the Box. Public Money & Management, 36(3), 189–196.CrossRefGoogle Scholar
  6. Newberry, S., & Pallot, J. (2005). A Wolf in Sheep’s Clothing? Wider Consequences of the Financial Management System of the New Zealand Central Government. Financial Accountability & Management, 21(3), 263–277.CrossRefGoogle Scholar
  7. Ongaro, E. (2014). The Relationship between the New European Governance Emerging from the Fiscal Crisis and Administrative Reforms: Qualitatively Different, Quantitatively Different, or Nothing New? A Plea for a Research Agenda. Administrative Culture, 15(1), 10–20.Google Scholar
  8. Pollitt, C., & Bouckaert, G. (2011). Public Management Reform: A Comparative Analysis. New York: Oxford University Press.Google Scholar

Copyright information

© The Author(s) 2019

Authors and Affiliations

  • Francesca Manes Rossi
    • 1
    Email author
  • Eugenio Caperchione
    • 2
  • Sandra Cohen
    • 3
  • Isabel Brusca
    • 4
  1. 1.University of SalernoFiscianoItaly
  2. 2.Modena and Reggio Emilia UniversityModenaItaly
  3. 3.Athens University of Economics and BusinessAthensGreece
  4. 4.University of ZaragozaZaragozaSpain

Personalised recommendations