The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2019-05-04 DOI:10.1080/17449480.2019.1632467
B. Mann, P. Lorson, L. Oulasvirta, Ellen Haustein
{"title":"The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks","authors":"B. Mann, P. Lorson, L. Oulasvirta, Ellen Haustein","doi":"10.1080/17449480.2019.1632467","DOIUrl":null,"url":null,"abstract":"Abstract Since 2013, the European Union has aimed to harmonize the public sector accounting (PSA) of its member states by developing European Public Sector Accounting Standards (EPSAS). As a prerequisite for consistent EPSAS, a conceptual framework (CF) is to be developed which includes an explicit selection of purposes. Providing an international comparative view with the theoretical underpinning of Nobes’ classification, this paper presents a literature-based systematization of PSA purposes. Our systematization is applied to three CFs: one international (IPSAS) and two national (from the USA and Germany, respectively). Through a normative discussion, we conclude that accountability is preferable as the overall accounting purpose. This theoretical lens is used to evaluate the recent status quo of the ongoing EPSAS CF project. This paper thereby develops relevant implications for accounting theory and offers a starting point for standard setters and scholars to prioritize purposes for PSA with respect to different legal frameworks.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":4.6000,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2019.1632467","citationCount":"15","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting in Europe","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/17449480.2019.1632467","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 15

Abstract

Abstract Since 2013, the European Union has aimed to harmonize the public sector accounting (PSA) of its member states by developing European Public Sector Accounting Standards (EPSAS). As a prerequisite for consistent EPSAS, a conceptual framework (CF) is to be developed which includes an explicit selection of purposes. Providing an international comparative view with the theoretical underpinning of Nobes’ classification, this paper presents a literature-based systematization of PSA purposes. Our systematization is applied to three CFs: one international (IPSAS) and two national (from the USA and Germany, respectively). Through a normative discussion, we conclude that accountability is preferable as the overall accounting purpose. This theoretical lens is used to evaluate the recent status quo of the ongoing EPSAS CF project. This paper thereby develops relevant implications for accounting theory and offers a starting point for standard setters and scholars to prioritize purposes for PSA with respect to different legal frameworks.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
对EPSAS主要目的的探索——来自文献和概念框架的见解
自2013年以来,欧盟旨在通过制定欧洲公共部门会计准则(EPSAS)来协调其成员国的公共部门会计(PSA)。作为一致的EPSAS的先决条件,需要制定一个概念框架(CF),其中包括明确选择的目的。提供一个国际比较的观点与Nobes的分类的理论基础,本文提出了基于文献的PSA目的的系统化。我们的系统化应用于三个cf:一个国际(IPSAS)和两个国家(分别来自美国和德国)。通过规范的讨论,我们得出结论,问责制是优选的总体会计目的。这一理论视角用于评估正在进行的EPSAS CF项目的最新现状。因此,本文发展了会计理论的相关含义,并为标准制定者和学者提供了一个起点,以优先考虑不同法律框架的PSA目的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
期刊最新文献
The impact of the non-audit fee cap on audit quality in European public interest entities Exploring Multi-level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive The Readability of Non-Financial Information. The Role of Stakeholders' Pressure in the European Setting Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting How Ethical is Earnings Management? Evidence from an Emerging Economy
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1