Public sector accounting and auditing in Europe : the challenge of harmonization

"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"--