对EPSAS主要目的的探索——来自文献和概念框架的见解

IF 4.6 Q1 BUSINESS, FINANCE
B. Mann, P. Lorson, L. Oulasvirta, Ellen Haustein
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引用次数: 15

摘要

自2013年以来,欧盟旨在通过制定欧洲公共部门会计准则(EPSAS)来协调其成员国的公共部门会计(PSA)。作为一致的EPSAS的先决条件,需要制定一个概念框架(CF),其中包括明确选择的目的。提供一个国际比较的观点与Nobes的分类的理论基础,本文提出了基于文献的PSA目的的系统化。我们的系统化应用于三个cf:一个国际(IPSAS)和两个国家(分别来自美国和德国)。通过规范的讨论,我们得出结论,问责制是优选的总体会计目的。这一理论视角用于评估正在进行的EPSAS CF项目的最新现状。因此,本文发展了会计理论的相关含义,并为标准制定者和学者提供了一个起点,以优先考虑不同法律框架的PSA目的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks
Abstract Since 2013, the European Union has aimed to harmonize the public sector accounting (PSA) of its member states by developing European Public Sector Accounting Standards (EPSAS). As a prerequisite for consistent EPSAS, a conceptual framework (CF) is to be developed which includes an explicit selection of purposes. Providing an international comparative view with the theoretical underpinning of Nobes’ classification, this paper presents a literature-based systematization of PSA purposes. Our systematization is applied to three CFs: one international (IPSAS) and two national (from the USA and Germany, respectively). Through a normative discussion, we conclude that accountability is preferable as the overall accounting purpose. This theoretical lens is used to evaluate the recent status quo of the ongoing EPSAS CF project. This paper thereby develops relevant implications for accounting theory and offers a starting point for standard setters and scholars to prioritize purposes for PSA with respect to different legal frameworks.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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