Institut de Recherche en Gestion des Organisations [IRGO]

Chapitre d'ouvrage

Public Sector Accounting and Auditing in Europe – The harmonization Challenge. 2015p. 75-92

French public administration is organized on two main levels: national and territorial (local and regional levels).

Public sector accounting

Local governments

Central government

Budgeting

Public sector auditing

EPSAS

IPSAS

Accrual accounting

Accounting harmonization

Accounting reforms

Financial statements

Accounting

Budget

Reforms

Government

Public Sector Accounting and Auditing in France