The managerial decisions for the European Union under the siege of changes in the public sector accounting Online publication date: Mon, 17-Apr-2017
by Cristina Silvia Nistor; Cristina Alexandrina Stefanescu
African J. of Accounting, Auditing and Finance (AJAAF), Vol. 5, No. 3, 2016
Abstract: This paper aims to identify and analyse the way in which public sector accounting standards are facing the challenges of national governments' decisions among the European Union. It enriches the literature by underpinning the research questions on the institutional theory throughout all three types of isomorphism paradigm (coercive, normative and mimetic). The analysis was carried out on two stages by combining complex statistical methods (multidimensional scaling technique and principal component analysis) to assess the correlation between knowledge, acceptance and necessity of international standards for accrual-based accounting at European Union level. The results show that European Union countries are familiar with the public sector standards form and content, even if there still are many differences in how these are applied. Moreover, there is an undeniable need for a referential disjunction between the public and private sector, which supports the adoption of the European Public Sector Accounting Standards as an accrual benchmark.
Online publication date: Mon, 17-Apr-2017
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the African J. of Accounting, Auditing and Finance (AJAAF):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email email@example.com