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