The functions of governmental accounting in Europe

Rowan Jones*

R.JONES@bham.ac.uk

Acknowledgement: This paper is a modified version of Rowan Jones’s study Public Finance and Accounting in Europe, which was commissioned by Andrew Hawkins, who is responsible for Public Sector Marketing at Microsoft International.

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References

Jones, Rowan, “Public Sector Accounting”, in M. Warner (ed.), The International Encyclopedia of Business and Management, 2nd edition, 2002, Thomson Learning, 5454-5462.        [ Links ]

Jones, Rowan, “Measuring and reporting the nation’s finances: statistics and accounting”, Public Money and Management, 23(1), January 2003, 21-27.

Jones, Rowan, “A critique of International Public Sector Accounting Standards”, ICFAI Journal of Accounting Research, III(2), April 2004, 49-57.

Jones, Rowan, “The harmonisation of government accounting in Europe: fire and ice”, in Determinanty Pozycji Konkurencyjnej Polski w Unii Europejskiej, Studia I Monografie 12, 2005, 231-237.

Lüder, Klaus and Rowan Jones (eds), Reforming governmental accounting and budgeting in Europe, Frankfurt: Fachverlag Moderne Wirtschaft, 2003.

Zweigert and Kötz (translated by T. Weir) (1998), Introduction to comparative law, 3rd revised edition, Oxford: Clarendon Press.

* Professor of Public Sector Accounting Birmingham Business School – University of Birmingham; Chair and co-founder of Comparative International Governmental Accounting Research network. Research interests are in governmental accounting at local, regional and national level, and in accounting for charities and the myriad quangoes and like-organisations. He has written accounting history and is actively involved with comparative international government accounting research (CIGAR)