Constructing a European Governance Space

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Constructing a European Governance Space

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dc.contributor.author Aggestam, Caroline
dc.contributor.author Brusca, Isabel
dc.contributor.author Chow, Danny
dc.date.accessioned 2014-05-05T07:06:10Z
dc.date.available 2014-05-05T07:06:10Z
dc.date.issued 2014-05-05
dc.identifier.uri http://hdl.handle.net/10398/8919
dc.description.abstract Financial crisis has emphasized the need for harmonized public sector accounts in Europe. After a public consultation on the suitability of the IPSAS for EU Member States, the European Commission considers that the proper way is the development of European Union Standards adapted to IPSAS (renaming it EPSAS). As a consequence, the issue of the governance for the future development of EPSAS was identified as a priority for follow-up. A first meeting of a Task Force of experts delegated from EU national governments took place in October 2013 to exchange views on possible future governance arrangements. On the basis of that discussion, Eurostat launched another public consultation named; ‘Towards implementing European Public Sector Accounting Standards for EU member states-Public consultation on future EPSAS governance principles and structures’. This paper seeks to provide an in-depth understanding of the negotiations and interactions that took place prior to, during and after the issuance of the public consultation on the ‘Suitability of IPSAS’. The focus of this paper is therefore on a systematic analysis of the construction of regional-transnational governance of public sector accounting, using the EPSAS as a focus of study. In doing so it is sought to identify the institutional pressures, trace the actor dynamics, as well as strategies enrolled leading up to the IPSAS consultation and consultation about governance at the European level. The method of the paper will be based on document review. en_US
dc.format.extent 18 en_US
dc.language eng en_US
dc.subject.other EPSAS en_US
dc.subject.other Accounting harmonization en_US
dc.subject.other IPSAS en_US
dc.subject.other Transnational governance en_US
dc.subject.other Accounting diversity en_US
dc.title Constructing a European Governance Space en_US
dc.type cp en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Institut for Regnskab og Revision en_US
dc.contributor.departmentshort RR en_US
dc.contributor.departmentuk Department of Accounting and Auditing en_US
dc.contributor.departmentukshort AA en_US
dc.description.notes Paper presented at Eventos: EGPA XII PSG Workshop: New challenges for Public Sector Accounting. Lisbon, Portugal. May 8-9, 2014 en_US
dc.publisher.city Frederiksberg en_US
dc.publisher.year 2014 en_US
dc.title.subtitle The case of harmonised Public Sector Accounting Standards for European Union Member States en_US


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