중동부유럽
연구정보
[정책] Public accounting reforms in the Western Balkans and European Neighbourhood : Guidance for SIGMA Partners
중동부유럽 일반 국외연구자료 연구보고서 - OECD 발간일 : 2022-12-13 등록일 : 2023-03-30 원문링크
This report discusses the costs and benefits of the transition from cash to accrual accounting in the public sector for SIGMA partners in the Western Balkans and the European Neighbourhood. The countries are attracted by the promises of accrual accounting and the corresponding IPSAS standards that it will improve transparency, accountability and financial decision-making. This report investigates whether the reform towards accrual accounting is indeed recommendable given that the reform towards IPSAS-based financial statements also carries a higher administrative burden and often requires government-wide adaptation or adjustment of the financial information systems. In this report, evidence from case studies of five EU Member States and four SIGMA partners is combined with a review of the academic literature to understand the balance of the benefits versus the costs of the reform.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
| 이전글 | [경제] Complex Europe: Quantifying the Cost of Disintegration | 2023-03-12 |
|---|---|---|
| 다음글 | 다음글이 존재하지 않습니다. |
