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DC Field | Value | Language |
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dc.contributor.author | Jones, Rowan | - |
dc.contributor.author | Caruana, Josette | - |
dc.date.accessioned | 2020-04-28T07:36:14Z | - |
dc.date.available | 2020-04-28T07:36:14Z | - |
dc.date.issued | 2014 | - |
dc.identifier.citation | Jones, R., & Caruana, J. (2014). A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting. Accounting, Economics and Law, 4(3), 265-282. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/54953 | - |
dc.description.abstract | This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being one part of its responsibilities for the UK’s fiscal and monetary policies. In the light of this, the EPSAS proposal remains a puzzle and a peripheral one at that. The paper ponders on the forces underlying the EPSAS proposal and notes that for the government practitioner in an EU member state, rules emanating from the EU would naturally have a macro-level focus. Consequently, any potential advantages of an accrual accounting system at micro-level may not be fully appreciated. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | De Gruyter | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Budget -- European Union countries | en_GB |
dc.subject | Budget -- Great Britain | en_GB |
dc.subject | Financial risk management | en_GB |
dc.subject | Fiscal policy -- European Union countries | en_GB |
dc.subject | Fiscal policy -- Great Britain | en_GB |
dc.subject | Accrual basis accounting | en_GB |
dc.subject | Accounting -- European Union countries | en_GB |
dc.subject | Accounting -- Great Britain | en_GB |
dc.title | A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.identifier.doi | 10.1515/ael-2014-0005 | - |
dc.publication.title | Accounting, Economics and Law | en_GB |
Appears in Collections: | Scholarly Works - FacEMAAcc |
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A_perspective_on_the_proposal_for_European_public_sector_accounting_standards_in_the_context_of_accruals_in_UK_government_accounting.pdf | 397.79 kB | Adobe PDF | View/Open |
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