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

E Caperchione, Elisa Mori

Risultato della ricerca: Contributo in rivistaArticolo in rivista


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.
Titolo tradotto del contributo[Autom. eng. transl.] Accounting harmonization of public administrations: an international comparative analysis
Lingua originaleFrench
pagine (da-a)315-328
Numero di pagine14
Stato di pubblicazionePubblicato - 2013


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


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