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IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations

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  • Francesca Manes Rossi
  • Natalia Aversano
  • Johan Christiaens

Abstract

Accounting and reporting systems in public administrations of European countries have deeply changed in the last 20 years due to the new public management wave and the trend toward international harmonization. This research aims to examine the possibility of implementing International Public Sector Accounting Standards Board’s (IPSASB’s) Conceptual Framework (CF), by observing accounting and reporting systems in the different governmental levels of countries selected and taking into account the embedded traditional characteristics of European countries. Results highlight how many structural differences still occur within and among countries, showing that much work is still necessary to obtain harmonization as implied in the IPSASB’s CF.

Suggested Citation

  • Francesca Manes Rossi & Natalia Aversano & Johan Christiaens, 2014. "IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations," International Journal of Public Administration, Taylor & Francis Journals, vol. 37(8), pages 456-465, July.
    • Handle: RePEc:taf:lpadxx:v:37:y:2014:i:8:p:456-465
    DOI: 10.1080/01900692.2014.903269
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