Harmonisation at the European Union: A Difficult but Needed Task

• Autores: Ana Yetano Sánchez de Muniaín
• Localización: Documentos de trabajo ( Universidad de Zaragoza. Facultad de Economía y Empresa ), ISSN-e 2171-6668, Nº. 7, 2003
• Idioma: inglés
• Enlaces
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• Resumen

  • New Public Management (NPM) is a cluster of techniques that guide the public sector towards modernisation and innovation and accountancy is one of the matters being reformed. In the recent years, local governments have initiated, with different intensities, important changes in their accounting systems. Nevertheless, these changes have had different effects in each country and this affects comparability. Harmonisation tries to allow comparison by eliminating differences. In this paper, firstly, we analyse the degree of harmony between the annual accounts of European Union local governments, taking the IPSAS of the IFAC as a reference. Secondly, we analyse whether the information disclosed was enough to satisfy certain objectives.