This article examines the scope and size of adjustments made by statisticians on source data from public accounting systems in EU member states to reach harmonised statistical measures. The article focuses on EDP Table 2 which shows the reconciliation from cash/cash modified or accrual public...

Purpose: The purpose of this paper is to reflect various pathways for public sector accounting and accountability research in a post-new public management (NPM) context. Design/methodology/approach: The paper first discusses the relationship between NPM and public sector accounting research. It...

Purpose: The purpose of this paper is to examine how the convergence of private and public sector accounting standards is affecting conceptual and practical issues relating to heritage. More specifically, the paper is intended to provide a better understanding of the state of the art in...

The current crisis of public finances and the context of austerity require a rethinking of governmental budgets' roles, processes, and contents. On the one hand, increasing pressures exist to cut back expenditure and reduce the amount of accumulated public debt. On the other, governments are...