<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
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<journal-meta>
<journal-id>1645-9911</journal-id>
<journal-title><![CDATA[Tékhne - Revista de Estudos Politécnicos]]></journal-title>
<abbrev-journal-title><![CDATA[Tékhne]]></abbrev-journal-title>
<issn>1645-9911</issn>
<publisher>
<publisher-name><![CDATA[Instituto Politécnico do  Cávado e do Ave]]></publisher-name>
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<article-meta>
<article-id>S1645-99112007000100004</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[The functions of governmental accounting in Europe]]></article-title>
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<contrib contrib-type="author">
<name>
<surname><![CDATA[Jones]]></surname>
<given-names><![CDATA[Rowan]]></given-names>
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<aff id="A01">
<institution><![CDATA[,University of Birmingham Public Sector Accounting Birmingham Business School ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
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<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2007</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2007</year>
</pub-date>
<numero>7</numero>
<fpage>89</fpage>
<lpage>110</lpage>
<copyright-statement/>
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</front><body><![CDATA[ <p align="center"><b>The functions of governmental accounting in Europe </b></p>     <p align="center">Rowan Jones<a name="top1"></a><a href="#1">*</a> </p>     <p align="center"><a href="mailto:R.JONES@bham.ac.uk">R.JONES@bham.ac.uk</a> </p>     <p align="center">&nbsp;</p>     <p><b>Acknowledgement</b>: 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. </p>     <p>&nbsp;</p>     <p>Texto completo disponível apenas em PDF.</p>     <p> Full text only available in PDF format. </p>     <p>&nbsp;</p>     <p><b>References</b></p>     ]]></body>
<body><![CDATA[<!-- ref --><p> Jones, Rowan, “Public Sector Accounting”, in M. Warner (ed.),<i> The International    Encyclopedia of Business and Management</i>, 2nd edition, 2002, Thomson Learning,    5454-5462.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[&#160;<a href="javascript:void(0);" onclick="javascript: window.open('/scielo.php?script=sci_nlinks&ref=000013&pid=S1645-9911200700010000400001&lng=','','width=640,height=500,resizable=yes,scrollbars=1,menubar=yes,');">Links</a>&#160;]<!-- end-ref --><p> Jones, Rowan, “Measuring and reporting the nation’s finances: statistics and    accounting”, <i>Public Money and Management</i>, 23(1), January 2003, 21-27.</p>     <p> Jones, Rowan, “A critique of International Public Sector Accounting Standards”,    <i>ICFAI Journal of Accounting Research</i>, III(2), April 2004, 49-57. </p>     <p>Jones, Rowan, “The harmonisation of government accounting in Europe: fire and    ice”, in <i>Determinanty Pozycji Konkurencyjnej Polski w Unii Europejskiej</i>,    Studia I Monografie 12, 2005, 231-237.</p>     <p>Lüder, Klaus and Rowan Jones (eds), <i>Reforming governmental accounting and budgeting    in Europe</i>, Frankfurt: Fachverlag Moderne Wirtschaft, 2003. </p>     <p>Zweigert and Kötz (translated by T. Weir) (1998), <i>Introduction to comparative    law</i>, 3rd revised edition, Oxford: Clarendon Press.</p>     <p>&nbsp;</p>     <p> <a name="1"></a><a href="#top1">*</a> 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)</p>      ]]></body><back>
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<surname><![CDATA[Jones]]></surname>
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<article-title xml:lang="en"><![CDATA[Public Sector Accounting]]></article-title>
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<surname><![CDATA[Warner]]></surname>
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<source><![CDATA[The International Encyclopedia of Business and Management]]></source>
<year>2002</year>
<edition>2</edition>
<page-range>5454-5462</page-range><publisher-name><![CDATA[Thomson Learning]]></publisher-name>
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