This article provides a theoretical view on European Public Sector Accounting Standards (EPSAS), focusing on overarching accounting principles and models, as well as their consequences on the working and the very existence of public service activity. Our analysis applies to illustrative cases...

Since the nineties, UK has been progressively adopting a Governmental accounting reform purporting to interpret and mimic accounting standards and practices from the private sector. Since 2009, the UK set of accounting standards applicable to the whole of central government entities is based...

A conceptual framework of accounting for the economics of non-business entities is developed and applied to the new French "accounting constitution" of governmental accounting. The concept of non-business entity is used to investigate the nature and role of non lucrative organizations within the...