The development of EPSAS: Contributions from the literature
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://hdl.handle.net/1822/84447 |
Resumo: | EPSAS are being considered in the EU context where a need for harmonisation in Governmental Accounting (GA) has been recognised as important to increase the reliability of sources of information to the National Accounts (NA) figures. However, GA and NA are two different and parallel reporting systems at national level, even if, within the European context, EPSAS intend to contribute for their convergence. The relationship between GA and NA has been recurrently addressed in the literature over the last two decades, with professionals being more proactive while academics have been more reactive in the debate. Several issues have been raised. This paper recaptures and revises these issues, synthesising academic and practitioner literature, archival documents and reports of EU working groups, from 1996 to 2018. The analysis highlights the more controversial areas, and those that seemed already settled but yet are now, within the context of EPSAS development, being raised again. Specifically, the paper calls attention to (1) the need to manage between two different conceptual frameworks of GA and NA; (2) the importance of interdisciplinary collaboration between the professionals involved, namely accountants, public administrators and statisticians; (3) the role of budgetary accounting and the alignment required between reporting in GA and NA, reducing and harmonising adjustments to be made when translating data from one into the other; and (4) the need to address auditing issues, as EPSAS on their own may not be enough to ensure reliability of the information reported. |
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The development of EPSAS: Contributions from the literatureGovernmental accountsNational accountsConvergenceAccountabilityMacro-economic surveillanceCiências Sociais::Ciências PolíticasEPSAS are being considered in the EU context where a need for harmonisation in Governmental Accounting (GA) has been recognised as important to increase the reliability of sources of information to the National Accounts (NA) figures. However, GA and NA are two different and parallel reporting systems at national level, even if, within the European context, EPSAS intend to contribute for their convergence. The relationship between GA and NA has been recurrently addressed in the literature over the last two decades, with professionals being more proactive while academics have been more reactive in the debate. Several issues have been raised. This paper recaptures and revises these issues, synthesising academic and practitioner literature, archival documents and reports of EU working groups, from 1996 to 2018. The analysis highlights the more controversial areas, and those that seemed already settled but yet are now, within the context of EPSAS development, being raised again. Specifically, the paper calls attention to (1) the need to manage between two different conceptual frameworks of GA and NA; (2) the importance of interdisciplinary collaboration between the professionals involved, namely accountants, public administrators and statisticians; (3) the role of budgetary accounting and the alignment required between reporting in GA and NA, reducing and harmonising adjustments to be made when translating data from one into the other; and (4) the need to address auditing issues, as EPSAS on their own may not be enough to ensure reliability of the information reported.The author, Susana Jorge, acknowledges that her contribution to this paper was conducted at the Research Centre in Political Science, University of Minho, supported by the Portuguese Fundação para a Ciência e a Tecnologia and the Portuguese Ministry of Education and Science through national funds (UID/CPO/0758/2019). The author, Maria Antónia Jesus, acknowledges that this research was also supported by Fundação para a Ciência e a Tecnologia, grant UID/GES/00315/2019.Taylor & FrancisUniversidade do MinhoCaruana, JosetteDabbicco, GiovannaJorge, SusanaJesus, Maria Antónia20192019-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/1822/84447engCaruana, J., Dabbicco, G., Jorge, S., & Jesus, M. A. (2019, May 4). The Development of EPSAS: Contributions from the Literature. Accounting in Europe. Informa UK Limited. http://doi.org/10.1080/17449480.2019.16249241744-94801744-949910.1080/17449480.2019.1624924https://www.tandfonline.com/doi/full/10.1080/17449480.2019.1624924info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-21T12:33:07Zoai:repositorium.sdum.uminho.pt:1822/84447Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T19:28:35.932937Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The development of EPSAS: Contributions from the literature |
title |
The development of EPSAS: Contributions from the literature |
spellingShingle |
The development of EPSAS: Contributions from the literature Caruana, Josette Governmental accounts National accounts Convergence Accountability Macro-economic surveillance Ciências Sociais::Ciências Políticas |
title_short |
The development of EPSAS: Contributions from the literature |
title_full |
The development of EPSAS: Contributions from the literature |
title_fullStr |
The development of EPSAS: Contributions from the literature |
title_full_unstemmed |
The development of EPSAS: Contributions from the literature |
title_sort |
The development of EPSAS: Contributions from the literature |
author |
Caruana, Josette |
author_facet |
Caruana, Josette Dabbicco, Giovanna Jorge, Susana Jesus, Maria Antónia |
author_role |
author |
author2 |
Dabbicco, Giovanna Jorge, Susana Jesus, Maria Antónia |
author2_role |
author author author |
dc.contributor.none.fl_str_mv |
Universidade do Minho |
dc.contributor.author.fl_str_mv |
Caruana, Josette Dabbicco, Giovanna Jorge, Susana Jesus, Maria Antónia |
dc.subject.por.fl_str_mv |
Governmental accounts National accounts Convergence Accountability Macro-economic surveillance Ciências Sociais::Ciências Políticas |
topic |
Governmental accounts National accounts Convergence Accountability Macro-economic surveillance Ciências Sociais::Ciências Políticas |
description |
EPSAS are being considered in the EU context where a need for harmonisation in Governmental Accounting (GA) has been recognised as important to increase the reliability of sources of information to the National Accounts (NA) figures. However, GA and NA are two different and parallel reporting systems at national level, even if, within the European context, EPSAS intend to contribute for their convergence. The relationship between GA and NA has been recurrently addressed in the literature over the last two decades, with professionals being more proactive while academics have been more reactive in the debate. Several issues have been raised. This paper recaptures and revises these issues, synthesising academic and practitioner literature, archival documents and reports of EU working groups, from 1996 to 2018. The analysis highlights the more controversial areas, and those that seemed already settled but yet are now, within the context of EPSAS development, being raised again. Specifically, the paper calls attention to (1) the need to manage between two different conceptual frameworks of GA and NA; (2) the importance of interdisciplinary collaboration between the professionals involved, namely accountants, public administrators and statisticians; (3) the role of budgetary accounting and the alignment required between reporting in GA and NA, reducing and harmonising adjustments to be made when translating data from one into the other; and (4) the need to address auditing issues, as EPSAS on their own may not be enough to ensure reliability of the information reported. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019 2019-01-01T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://hdl.handle.net/1822/84447 |
url |
https://hdl.handle.net/1822/84447 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Caruana, J., Dabbicco, G., Jorge, S., & Jesus, M. A. (2019, May 4). The Development of EPSAS: Contributions from the Literature. Accounting in Europe. Informa UK Limited. http://doi.org/10.1080/17449480.2019.1624924 1744-9480 1744-9499 10.1080/17449480.2019.1624924 https://www.tandfonline.com/doi/full/10.1080/17449480.2019.1624924 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Taylor & Francis |
publisher.none.fl_str_mv |
Taylor & Francis |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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