lic Administration and the pressure to have a more transparent information system for the development of suitable ac- countability and comparability. Additionally, the paper examines the degree of diffusion of the IPSAS, the main char- acteristics of these principles and the difficulties face implementing them. These difficulties, lead to the creation of a set of European Public Sector Accounting Standards (EPSAS). The introduction of the new accounting rules is intended to facilitate the comparability of financial statements and improve the quality and transparency of economic and financial information, favouring the increase of efficiency and integration, at least at a European level. The investigation of this paper supports the theory that before selecting the best principles to apply, it is necessary to make a cultural choice.
|Titolo:||The Accounting Harmonization Process: Italian Public Principles and International Accounting Standards. Is It a Cultural Choice|
|Data di pubblicazione:||2013|
|Appare nelle tipologie:||1.1 Articolo in rivista|