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The Harmonization of Public Sector Accounting and Diffusion of IPSAS

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Challenges in the Adoption of International Public Sector Accounting Standards

Part of the book series: Public Sector Financial Management ((PUSEFIMA))

Abstract

The aims of this chapter are to take stock of the diffusion of common public sector accounting standards and to set the scene for the subsequent chapters in this book. First, the goals and challenges of harmonization attempts in public sector accounting are outlined. Next, light is shed on the current state of diffusion of the International Public Sector Accounting Standards around the globe. Here, the variations in adoption are also discussed. Finally, a discussion on accounting harmonization in the European Union and the project of developing common European Public Sector Accounting Standards is presented. Further avenues for research are presented.

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Notes

  1. 1.

    For details, see: https://ec.europa.eu/eurostat/web/epsas/overview

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Author information

Authors and Affiliations

  1. WU Vienna University of Economics and Business, Vienna, Austria

    Tobias Polzer

  2. Nord University, Bodø, Norway

    Giuseppe Grossi

  3. Kristianstad University, Kristianstad, Sweden

    Giuseppe Grossi

  4. University of Potsdam, Potsdam, Germany

    Christoph Reichard

Authors
  1. Tobias Polzer
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  2. Giuseppe Grossi
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  3. Christoph Reichard
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Corresponding author

Correspondence to Giuseppe Grossi .

Editor information

Editors and Affiliations

  1. Department of Accounting and Finance, University of Zaragoza, Zaragoza, Spain

    Isabel Brusca

  2. Department of Accounting and Taxation, Polytechnic Institute of Cávado and Ave, Barcelos, Portugal

    Patrícia Gomes

  3. Department of Accounting and Taxation, Polytechnic Institute of Cávado and Ave, Barcelos, Portugal

    Maria José Fernandes

  4. Department of Accounting, University of Valencia, Valencia, Spain

    Vicente Montesinos

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Polzer, T., Grossi, G., Reichard, C. (2021). The Harmonization of Public Sector Accounting and Diffusion of IPSAS. In: Brusca, I., Gomes, P., Fernandes, M.J., Montesinos, V. (eds) Challenges in the Adoption of International Public Sector Accounting Standards. Public Sector Financial Management. Palgrave Pivot, Cham. https://doi.org/10.1007/978-3-030-63125-3_2

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