This paper has two main objectives. Firstly, it reviews relevant literature on the experiences
of different levels of governments worldwide in adopting public sector accrual accounting …

As part of introducing accrual accounting in the public sector, many governments have–
voluntarily–implemented the International Public Sector Accounting Standards (IPSAS) for …

IMPACT This article looks at the debates about EPSAS (the harmonization process of public
sector accounting in the European Union) from various perspectives. The authors' aim is to …

Purpose This paper examines the enterprise resource planning (ERP) systems of 27
European central governments and the governments' respective information technology (IT) …

Harmonization of public sector accounting is attracting increasing attention from scholars
and practitioners. A focal component of this phenomenon is the setting of accounting …

Purpose This paper compares governmental accounting and budgeting in two European
Union (EU) member states, analysing the developments in each country as to how they “fit” …

The public sector accounting harmonization process that started in the European Union in
the aftermath of the financial crisis led the European Commission to launch a project for the …

Purpose Public financial management has been characterized by the implementation of
several innovations and reforms that embrace different areas and scope. These reforms aim …

Purpose This study aims to provide quantitative information on the research trends of
international public sector accounting standards (IPSAS). Design/methodology/approach …

European Public Sector Accounting Standards (EPSAS) are being introduced by the
European Commission to facilitate the harmonization of public sector accounting standards …