Public Sector Accounting and Auditing in Europe

Andreas Bergmann, Zurich University of Applied Sciences, School of Management and Law, Switzerland Tjerk Budding, VU University, The Netherlands Josette Caruana, University of Malta, Malta Johan Christiaens, Ghent University, Belgium Sandro Fuchs, Zurich University of Applied Sciences, Switzerland Giuseppe Grossi, Kristianstad University, Sweden Jens Heiling, Professional Practice Group of Ernst and Young GmbH, Germany Rowan Jones, University of Birmingham, UK Susana Margarida Faustino Jorge, University of Coimbra, Portugal Vicente Montesinos, University of Valencia, Spain Thomas Müller-Marqués Berger, Ernst and Young Center of Competence for Governmental Accounting, Germany Simon Neyt, UGent-EY, Belgium Lasse Oulasvirta, University of Tampere, School of Management, Finland Caroline Pontoppidan, Department of Accounting and Auditing, Denmark Marine Portal, Poitiers University, France Iris Rauskala, Zurich University of Applied Sciences, Switzerland Anna Schmitt, Zurich Universityof Applied Sciences, Switzerland Iris Saliterer, Alpen-Adria Universität Klagenfurt, Austria Torbjörn Tagesson, Linköping University, Swedish Council for Municipal Accounting José Manuel Vela, University of Valencia, Spain Frans van Schaik, University of Amsterdam, The Netherlands

• List Of Tables List Of Figures Preface Foreword Editors And Contributors 1. Standard Setting In The Public Sector: State Of The Art; Eugenio Caperchione 2. Public Sector Accounting And Auditing In Austria; Iris Rauskala And Iris Saliterer 3. Public Sector Accounting And Auditing In Belgium; Johan Christiaens And Simon Neyt 4. Public Sector Accounting And Auditing In Denmark; Caroline Aggestam Pontoppidan 5. Public Sector Accounting And Auditing In Finland; Lasse Oulasvirta 6. Public Sector Accounting And Auditing In France; Marine Portal 7. Public Sector Accounting And Auditing In Germany; Thomas Müller-Marqués Berger And Jens Heiling 8. Public Sector Accounting And Auditing In Greece; Sandra Cohen 9. Public Sector Accounting And Auditing In Italy; Francesca Manes Rossi 10. Public Sector Accounting And Auditing In The Netherlands; Tjerk Budding And Frans Van Schaik 11. Public Sector Accounting And Auditing In Portugal; Susana Jorge 12. Public Sector Accounting And Auditing In Spain; Isabel Brusca, Vicente Montesinos And José Manuel Vela 13. Public Sector Accounting And Auditing In Sweden; Torbjörn Tagesson And Giuseppe Grossi 14. Public Sector Accounting And Auditing In Switzerland; Sandro Fuchs, Andreas Bergmann, Iris Rauskala And Anna Schmitt 15. Public Sector Accounting And Auditing In The United Kingdom; Rowan Jones And Josette Caruana 16. Comparing Accounting Systems In Europe; Isabel Brusca, Eugenio Caperchione, Sandra Cohen And Francesca Manes Rossi

“The book contains a systematic study of budgeting, accounting, financial reporting and auditing for three levels of government across Europe: central, regional and local. … a relevant and timely contribution to the present debate about accounting harmonization in Europe, showing the readiness for change in each of the countries analyzed. … Academics, scholars, students, professionals and practitioners, as well as regulators and standard setters can all of them benefit from reading the resources and contents of the book.” (Vicente Condor, Accounting in Europe, Vol. 13 (3), November, 2016)“This book is ambitious in its explicit goal of providing a comprehensive view of the state of the art of European public sector accounting ... . The book is especially useful for scholars in the field of public accounting, as well as for practitioners engaged in internal activities; it can also serve as a compendium for Master-level students in Public Management and Accounting.” (Tommaso Agasisti, The International Journal of Accounting, Vol. 51, January, 2016)“The book aims to present the national accounting practices and norms of fourteen European Union members in addition to Switzerland. … a valuable addition to the existing literature of institutions sources, academic publications and professional firms’ position papers. … a timely and relevant contribution contributing greatly to the rich array of information needed to make decisions concerning the possible EPSAS. … By providing comparative knowledge on public sector accounting, the book provides relevant input to policy formulation and analysis.” (Marion Boisseau-Sierra, Accounting Economics and Law, Vol. 6 (2), 2016)