IPSAS IMPLEMENTATION AND PERSPECTIVES FOR EPSAS IMPLEMENTATION AT THE EUROPEAN UNION LOCAL GOVERNMENT LEVELS
Nowadays, the implementation of the IPSAS (International Public Sector Accounting Standards) and the perspectives for EPSAS (European Public Sector Accounting Standards) implementation at the European Union level is a severe problem. The implementation of IPSAS could be the earliest step in the EPS...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Studia Universitatis Babes-Bolyai
2016-03-01
|
| Series: | Studia Universitatis Babeş-Bolyai Negotia |
| Subjects: | |
| Online Access: | http://193.231.18.162/index.php/subbnegotia/article/view/5127 |
| _version_ | 1827389975949213696 |
|---|---|
| author | Andrei-Razvan CRISAN Cristina Silvia NISTOR Adriana TIRON-TUDOR Tudor OPRISOR |
| author_facet | Andrei-Razvan CRISAN Cristina Silvia NISTOR Adriana TIRON-TUDOR Tudor OPRISOR |
| author_sort | Andrei-Razvan CRISAN |
| collection | DOAJ |
| description |
Nowadays, the implementation of the IPSAS (International Public Sector Accounting Standards) and the perspectives for EPSAS (European Public Sector Accounting Standards) implementation at the European Union level is a severe problem. The implementation of IPSAS could be the earliest step in the EPSAS implementation that is considered beneficial to the particular needs of the European Union. Within the present paper, in order to assess the level of harmonization at the local level, the Herfindahl index was used. For our study, we considered the European Union cities with a population larger than 300,000 inhabitants, using the financial reports published by these municipalities on their websites. The results of the study indicate a high degree of dispersion regarding the items disclosed by the local governments in their financial statements, taking IPSAS 1 and IPSAS 2 as a benchmark. On the other hand, the results reveal the fact that the English municipalities disclose to the greatest extent the items requested by IPSAS 1 and IPSAS 2.
|
| first_indexed | 2024-03-08T16:44:39Z |
| format | Article |
| id | doaj.art-e78e40f0a90145d594abdcf94e1c9d7d |
| institution | Directory Open Access Journal |
| issn | 2065-9636 |
| language | English |
| last_indexed | 2024-03-08T16:44:39Z |
| publishDate | 2016-03-01 |
| publisher | Studia Universitatis Babes-Bolyai |
| record_format | Article |
| series | Studia Universitatis Babeş-Bolyai Negotia |
| spelling | doaj.art-e78e40f0a90145d594abdcf94e1c9d7d2024-01-05T09:42:44ZengStudia Universitatis Babes-BolyaiStudia Universitatis Babeş-Bolyai Negotia2065-96362016-03-01611IPSAS IMPLEMENTATION AND PERSPECTIVES FOR EPSAS IMPLEMENTATION AT THE EUROPEAN UNION LOCAL GOVERNMENT LEVELSAndrei-Razvan CRISAN0Cristina Silvia NISTOR1Adriana TIRON-TUDOR2Tudor OPRISOR3Babes-Bolyai University, Cluj-Napoca, Romania, andrei.crisan@econ.ubbcluj.roBabes-Bolyai University, Cluj-Napoca, Romania cristina.nistor@econ.ubbcluj.roBabes-Bolyai University, Cluj-Napoca, Romania adriana.tiron@econ.ubbcluj.roBabes-Bolyai University, Cluj-Napoca, Romania, tudor.oprisor@econ.ubbcluj.ro Nowadays, the implementation of the IPSAS (International Public Sector Accounting Standards) and the perspectives for EPSAS (European Public Sector Accounting Standards) implementation at the European Union level is a severe problem. The implementation of IPSAS could be the earliest step in the EPSAS implementation that is considered beneficial to the particular needs of the European Union. Within the present paper, in order to assess the level of harmonization at the local level, the Herfindahl index was used. For our study, we considered the European Union cities with a population larger than 300,000 inhabitants, using the financial reports published by these municipalities on their websites. The results of the study indicate a high degree of dispersion regarding the items disclosed by the local governments in their financial statements, taking IPSAS 1 and IPSAS 2 as a benchmark. On the other hand, the results reveal the fact that the English municipalities disclose to the greatest extent the items requested by IPSAS 1 and IPSAS 2. http://193.231.18.162/index.php/subbnegotia/article/view/5127IPSAS, EPSAS, harmonization, index. |
| spellingShingle | Andrei-Razvan CRISAN Cristina Silvia NISTOR Adriana TIRON-TUDOR Tudor OPRISOR IPSAS IMPLEMENTATION AND PERSPECTIVES FOR EPSAS IMPLEMENTATION AT THE EUROPEAN UNION LOCAL GOVERNMENT LEVELS Studia Universitatis Babeş-Bolyai Negotia IPSAS, EPSAS, harmonization, index. |
| title | IPSAS IMPLEMENTATION AND PERSPECTIVES FOR EPSAS IMPLEMENTATION AT THE EUROPEAN UNION LOCAL GOVERNMENT LEVELS |
| title_full | IPSAS IMPLEMENTATION AND PERSPECTIVES FOR EPSAS IMPLEMENTATION AT THE EUROPEAN UNION LOCAL GOVERNMENT LEVELS |
| title_fullStr | IPSAS IMPLEMENTATION AND PERSPECTIVES FOR EPSAS IMPLEMENTATION AT THE EUROPEAN UNION LOCAL GOVERNMENT LEVELS |
| title_full_unstemmed | IPSAS IMPLEMENTATION AND PERSPECTIVES FOR EPSAS IMPLEMENTATION AT THE EUROPEAN UNION LOCAL GOVERNMENT LEVELS |
| title_short | IPSAS IMPLEMENTATION AND PERSPECTIVES FOR EPSAS IMPLEMENTATION AT THE EUROPEAN UNION LOCAL GOVERNMENT LEVELS |
| title_sort | ipsas implementation and perspectives for epsas implementation at the european union local government levels |
| topic | IPSAS, EPSAS, harmonization, index. |
| url | http://193.231.18.162/index.php/subbnegotia/article/view/5127 |
| work_keys_str_mv | AT andreirazvancrisan ipsasimplementationandperspectivesforepsasimplementationattheeuropeanunionlocalgovernmentlevels AT cristinasilvianistor ipsasimplementationandperspectivesforepsasimplementationattheeuropeanunionlocalgovernmentlevels AT adrianatirontudor ipsasimplementationandperspectivesforepsasimplementationattheeuropeanunionlocalgovernmentlevels AT tudoroprisor ipsasimplementationandperspectivesforepsasimplementationattheeuropeanunionlocalgovernmentlevels |