IMPACT This article looks at the debates about EPSAS (the harmonization process of public
sector accounting in the European Union) from various perspectives. The authors' aim is to …

Purpose This paper examines the enterprise resource planning (ERP) systems of 27
European central governments and the governments' respective information technology (IT) …

European Public Sector Accounting Standards (EPSAS) are being introduced by the
European Commission to facilitate the harmonization of public sector accounting standards …

A reliable statement of a company's financial position can be obtained by analyzing its ability
to pay its liabilities. A financially stable company can pay its liabilities, and a company in …

A reliable report on the company's financial situation can be obtained by analyzing costs,
revenues, profit margin and the development of net profit. To study this information, we use a …

Purpose The International Public Sector Accounting Standards (IPSAS) have driven the
modernisation of public systems of financial information. The extent and pace of their …

Purpose This paper develops and tests a theoretical model that draws on the Diffusion
Contingency Model and the Theory of Human Behavior to explain the factors influencing …

The state budget is the main instrument of state management. The most important source of
income for the state budget is taxes, not only in Slovakia but also within the European Union …

Bureaucratic elites and national public administrations' experts play a key role in the
preparation of supranational policies and in shaping global governance instruments …

Public sector accounting is crucial in establishing accountability, transparency, and integrity
in the Government as it serves as a tool for analysing financial and operational performance …