Dall'armonizzazione alla standardizzazione contabile. Quale via per la riforma degli ordinamenti contabili europei

2021 ◽  
pp. 7-31
Author(s):  
Alessandro Lombrano
Keyword(s):  
Public Sector ◽  
Accounting Standard ◽  
European Public ◽  
Public Sector Accounting

Gli Stati membri dell'Unione Europea condividono la politica monetaria e sono indirettamente responsabili del debito complessivo dell'eurozona. Da ciò l'importanza di bilanci omogenei e trasparenti nonché l'adozione di politiche di finanza pubblica condivise che, da ultimo, hanno portato all'ipotesi di emanare principi contabili pubblici comuni (EPSAS - European Public Sector Accounting Standard). Attraverso l'analisi del caso italiano, questo contributo propone alcune riflessioni critiche sull'opportunità di una regolamentazione contabile unitaria di rango eu-ropeo alla luce, da una parte, degli specifici obiettivi della ventilata riforma (il coordinamento e il controllo) e, dall'altra, degli inevitabili costi che essa produr-rebbe, anche in termini di incoerenza o ridondanza delle soluzioni individuate. Le implicazioni di ricerca e di policy sono rilevanti. Il rischio che sotto l'etichetta dell'armonizzazione passino soluzioni tecniche tanto complesse quanto inutili, che ne snaturino il senso e la portata, è concreto e va allontanato dall'agenda politica europea. Al tempo stesso va recuperato un chiaro rapporto tra gli stru-menti contabili delle riforme e risultati attesi dalle stesse, distinguendo, anche sul piano concettuale degli studi, il piano delle contabilità nazionali da quello delle contabilità per il governo.

Harmonising public sector accounting laws and regulations of the European Union member states: powers and competences

2021 ◽  
pp. 002085232110600
Author(s):  
Karoline Helldorff ◽  
Johan Christiaens
Keyword(s):  
Public Sector ◽  
Accounting Standards ◽  
The European Union ◽  
Member States ◽  
European Public ◽  
Public Sector Accounting ◽  
Will Force ◽  
The One ◽  
Rules Set ◽  
The Eu

This paper analyses the powers and competences of the EU to standardise public sector accounting of the member states and to take other EU action in the field of public sector accounting. We argue that public sector accounting forms part of the administrative organisation of the member states that is not a core EU competence. EU initiatives such as the European Public Sector Accounting Standards project, which aim to increase transparency and comparability, therefore need to follow the rules set out for administrative matters in general. The study reveals on the one hand that EU actions are essentially limited to voluntary cooperation and influences of other policy areas. But on the other hand, it shows that they do not need to be limited to the initiatives currently driven by Eurostat. Points for practitioners The future of the European Public Sector Accounting Standards project is uncertain. However, it is very unlikely that it will take the shape of a top-down set of readymade EU accounting standards that will force public administrations to adjust their inner workings. Public sector accounting is not (yet) a (typical) European policy, but simply a national one that the EU can support. The EU initiative can be considered as an opportunity for collaboration and knowledge sharing on how to increase transparency of public sector accounting.

scholarly journals Open Debate on Accounting for the European Public Sector

2017 ◽  
Vol 7 (2) ◽  
pp. 161-163
Author(s):  
Imke Graeff
Keyword(s):  
Public Sector ◽  
International Workshop ◽  
Accounting Standards ◽  
European Parliament ◽  
Accounting Regulation ◽  
European Public ◽  
Public Sector Accounting ◽  
Open Debate

Abstract This article contains the proceedings of the open debate that followed the plenary panel on ‘Accounting for the European Public Sector: The Ongoing Reform of European Public Sector Accounting Standards’ at the international workshop on ‘Which accounting regulation for Europe’s economy and society?’ organised under the auspices of the European Parliament in Strasbourg, on 20 May 2015.

Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe’s Economy and Society

2014 ◽  
Vol 4 (3) ◽  
Author(s):  
Yuri Biondi
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Accounting Standards ◽  
International Accounting Standards ◽  
Accounting Systems ◽  
The Public ◽  
Financial Reporting Standards ◽  
Adoption And Implementation ◽  
European Public ◽  
Public Sector Accounting

AbstractAccounting systems play a hidden but fundamental role as mode and instrument of representation, coordination and organisation for the public sector and its specific public action. Therefore, financial and accounting reforms transform, implement and reshape public policies as well as the working and very existence of public administration. Last March 2013, the European Commission started a relevant project with the intention to create harmonised “European Public Sector Accounting Standards” (EPSAS) and implement them in the Member States. Between 1995 and 2002, a similar project was already achieved for private sector accounting standards-setting, leading to adoption and implementation of International Financial Reporting Standards (IFRS) issued by International Accounting Standards Board (IASB). The EPSAS project should decide if public sector accounting standards-setting shall follow a similar pattern to converge towards the International Public Sector Accounting Standards (IPSAS) that transplant the IFRS in the public sector. This choice may have fundamental implications for the European (Monetary) Union, since public sector accounting and public finances are fundamental elements of its institutional framework. This thematic issue aims to provide analyses and perspectives on this ongoing public sector accounting harmonisation process in Europe, addressing its governance and contents, as well as its consequences and implications for Europe’s economy and society.

scholarly journals Challenges for European Public Sector Accounting

2017 ◽  
Vol 7 (2) ◽  
pp. 131-135
Author(s):  
David Heald
Keyword(s):  
Public Sector ◽  
International Workshop ◽  
Accounting Standards ◽  
European Parliament ◽  
Accounting Regulation ◽  
European Public ◽  
Public Sector Accounting

Abstract This article is based upon the transcript of a speech given at the international workshop on “Which accounting regulation for Europe’s economy and society?” held at the European Parliament, Strasbourg, on May 20, 2015, in tribute to Mr Jérôme Haas (1963–2014), first chairman of the Accounting Standards Authority of France (ANC).

scholarly journals ‘The Challenging Task of Developing European Public Sector Accounting Standards’

2019 ◽  
Vol 16 (2) ◽  
pp. 143-145 ◽  
Author(s):  
Susana Jorge ◽  
Josette Caruana ◽  
Eugenio Caperchione
Keyword(s):  
Public Sector ◽  
Accounting Standards ◽  
European Public ◽  
Public Sector Accounting

Are higher education institutions in Europe preparing students for IPSAS?

2019 ◽  
Vol 33 (2/3) ◽  
pp. 363-378 ◽  
Author(s):  
Berit Adam ◽  
Isabel Brusca ◽  
Eugenio Caperchione ◽  
Jens Heiling ◽  
Susana Margarida F. Jorge ◽  
...  
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Financial Management ◽  
Higher Education Institutions ◽  
Accounting Standard ◽  
Content Type ◽  
Eu Member States ◽  
Public Sector Accounting ◽  
Future Education ◽  
Near Future

Purpose The purpose of this paper is to analyze whether higher education institutions (HEIs) in EU Member States are aware of the relevance of the ongoing reforms in public sector accounting (PSA) and the need to prepare their students to become expert professionals in that area. It particularly assesses whether these organizations currently provide, or will provide in the near future, education on International Public Sector Accounting Standard (IPSAS)/EPSAS, so that a sufficient number of graduates will be ready to match the foreseeable demand for experts in IPSAS/EPSAS. Design/methodology/approach Adopting a purposive sample, the paper compares the situation in four EU countries (Germany, Italy, Portugal and Spain). Data have been obtained through a questionnaire provided to selected professors in relevant HEIs in the selected countries. Findings HEIs are giving only limited room to PSA and financial management, with differences in terms of program offerings and coverage of topics among the four countries. Furthermore, in most cases, the programs are adapted to the national budgetary and accounting standards and courses are seldom focused on the IPSASs. Originality/value The paper contributes to the literature on PSA harmonization, through an innovative analysis of PSA and financial management teaching, both at national and international levels.

Harmonisation of EPSASs (European Public Sector Accounting Standards): Developments and Prospects

2014 ◽  
Vol 4 (3) ◽  
Author(s):  
Marie-Pierre Calmel
Keyword(s):  
Public Sector ◽  
European Commission ◽  
Accounting Standards ◽  
European Countries ◽  
Accrual Accounting ◽  
The Public ◽  
Governance Model ◽  
European Public ◽  
Public Sector Accounting

AbstractThe European Commission initiated a project to introduce accrual accounting in European countries that meets the objective of improving the reliability, transparency and comparability of public accounts.This article describes the importance of defining the governance model for future European public sector accounting standards, explains the need to define accounting standards taking into consideration the specific features of the public sector and illustrates these points with the accounting treatment of financial liabilities.

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