NEW APPROACHES IN PUBLIC SECTOR REPORTING AT EUROPEAN UNION LEVEL

This study focuses on the fiscal reporting basis according to the European System of Accounts (ESA 2010), by assessing it closely related to the national accounting systems (financial/budgeting accounting). It provides a holistic approach to the EU members states positioning about the fiscal reporti...

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Bibliographic Details
Published in:Studia Universitatis Babes̀¦-Bolyai. Oeconomica 2016-08, Vol.61 (2), p.49-66
Main Authors: Nistor, Cristina Silvia, Stefanescu, Cristina Alexandrina
Format: Article
Language:English
Subjects:
Accounting
Accounting systems
Budgeting
Cluster analysis
Councils
Decision making
Economy
Financial reporting
Fiscal policy
Governmental accounting
Information systems
International organizations
International Public Sector Accounting Standards
Public sector
Trends
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Summary:This study focuses on the fiscal reporting basis according to the European System of Accounts (ESA 2010), by assessing it closely related to the national accounting systems (financial/budgeting accounting). It provides a holistic approach to the EU members states positioning about the fiscal reporting (through budgeting/statistical accounting), by assessing it through the connection with the financial accounting based on International Public Sector Accounting Standards (IPSAS), using accrual basis as a benchmark. The results reached by applying the cluster analysis and the Multidimensional Scaling technique reveal the complexity of the transition, identifying different positioning of the EU countries in the accrual world, thus enriching scientific literature by providing valuable evidence for future analysis regarding accounting regulation in the public sector.
ISSN:2065-9644
1220-0506
2065-9644