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Towards convergence of government financial statistics and accounting in Europe at central and local levels

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  • Dasí González, Rosa Mª
  • Montesinos Julve, Vicente
  • Vela Bargues, Jose Manuel

Abstract

The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statistical reports, in order to improve social, political and economic decision-making and accountability. All this is obviously located in the current context of the EU, with a high degree of harmonization of accounting standards between the International Public Sector Accounting Standards (IPSAS), and those applied for the preparation of national accounts, ruled by European System of National and Regional Accounts (ESA 2010).

Suggested Citation

  • Dasí González, Rosa Mª & Montesinos Julve, Vicente & Vela Bargues, Jose Manuel, 2018. "Towards convergence of government financial statistics and accounting in Europe at central and local levels," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 140-149.
    • Handle: RePEc:eee:spacre:v:21:y:2018:i:2:p:140-149
    DOI: 10.1016/j.rcsar.2017.10.001
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    References listed on IDEAS

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    1. Jesus, Maria Antónia & Jorge, Susana, 2016. "Accounting basis adjustments and deficit reliability: Evidence from southern European countries," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 77-88.
    2. Vincenzo Sforza & Riccardo Cimini, 2017. "Central government accounting harmonization in EU member states: will EPSAS be enough?," Public Money & Management, Taylor & Francis Journals, vol. 37(4), pages 301-308, June.
    3. Rosa Maria Dasí & Vicente Montesinos & Santiago Murgui, 2016. "Government financial statistics and accounting in Europe: is ESA 2010 improving convergence?," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 165-172, April.
    4. Allan Barton, 2011. "Why Governments Should Use the Government Finance Statistics Accounting System," Abacus, Accounting Foundation, University of Sydney, vol. 47(4), pages 411-445, December.
    5. Maria Antónia Jorge de Jesus & Susana Margarida Jorge, 2012. "Governmental Accounting versus National Accounts: Implications of different accounting bases on EU member-States Central Government deficit/surplus," Working Papers Series 2 12-01, ISCTE-IUL, Business Research Unit (BRU-IUL).
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    Cited by:

    1. E.M. Akhmetshin & N.A. Prodanova & L.B. Trofimova & S.G. Kamolov & K.Z. Trapaidze & A.V. Pavlyuk, 2018. "Institutional Methodology of the Formation of the Public Sector Reporting Concept in Accordance with IPSAS," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 154-165.
    2. Irina Maslova & Boris Maslov & Irina Korostelkina & Liudmila Popova, 2019. "Model of statistical economic profile of innovative biomedical product value formation and update," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(1), pages 471-483, September.

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    More about this item

    Keywords

    ESA 2010; ESA 95; Governmental accounting; Systems of national accounts; Government financial statistics; Accrual accounting; International accounting convergence; SEC-2010; SEC-95; Contabilidad pública; Sistemas de contabilidad nacional; Estadísticas de finanzas públicas; Contabilidad de devengo; Convergencia contable internacional;
    All these keywords.

    JEL classification:

    • H6 - Public Economics - - National Budget, Deficit, and Debt
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H6 - Public Economics - - National Budget, Deficit, and Debt
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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