scholarly journals A Lightweight SOA-based Collaboration Framework for European Public Sector

10.5772/8818 ◽  
2010 ◽  
Author(s):  
Adomas Svirskas ◽  
Jelena Isacenkova ◽  
Refik Molv
Keyword(s):  
Public Sector ◽  
European Public

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.

Collaborative E-Gov Networks

2010 ◽  
pp. 17-33
Author(s):  
Vasiliki Moumtzi ◽  
Marios Chatzidimitriou ◽  
Adamantios Koumpis
Keyword(s):  
Public Sector ◽  
Semantic Web ◽  
Collaborative Networks ◽  
Semantic Web Technologies ◽  
Web Technologies ◽  
European Public ◽  
The Creation

Work reported in this chapter relates with work carried out in the context of the European IST Project SemanticGov (www.semantic-gov.org). The project aims at implementing a set of advanced Semantic Web technologies for adoption in the European public sector to advance the level and expand the volume of e-government solutions in EU. In this chapter we elaborate on the need to (re)position the idea of providing an advanced solution for an ideally functioning e-gov island within a sea of non-interoperable e-gov process frameworks, to become parts of open-ended ventures to allow the creation of collaborative networks for Electronic Governance.

European public sector accouting

2019 ◽  
Author(s):  
Peter C. (ed.) Lorson ◽  
Susana (ed.) Jorge ◽  
Ellen (ed.) Haustein
Keyword(s):  
Public Sector ◽  
European Public

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).

Sign in / Sign up

Export Citation Format

Share Document