L’harmonisation comptable des administrations publiques: une analyse comparée internationale

Translated title of the contribution: [Autom. eng. transl.] Accounting harmonization of public administrations: an international comparative analysis

Elisa Mori, E Caperchione

Research output: Contribution to journalArticle

Abstract

Public Sector Accounting Harmonisation: An International Comparative Analysis. This paper examines reasons for accounting harmonization and their main trends in five European countries (Germany, Switzerland, Spain, Italy and France). Each country committed to reform public sector accounting systems in view of their harmonization. However, various kinds of harmonization are not yet achieved, neither between countries or within each of them, or between public sector and private sector. The way to achieve harmonisation is still long. In fact, harmonization cannot depend from a legal reform, but should involve a careful management of underlying change process.
Translated title of the contribution[Autom. eng. transl.] Accounting harmonization of public administrations: an international comparative analysis
Original languageFrench
Pages (from-to)315-328
Number of pages14
JournalPOLITIQUES & MANAGEMENT PUBLIC
Volume30
Publication statusPublished - 2013

Keywords

  • comparaison internationale
  • harmonisation patterns
  • international comparison
  • sources de la disharmonie comptable
  • sources of accounting dysharmonisation
  • trajectoires de l’harmonisation

Fingerprint

Dive into the research topics of '[Autom. eng. transl.] Accounting harmonization of public administrations: an international comparative analysis'. Together they form a unique fingerprint.

Cite this