Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization

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Andreas Bergmann Zurich University of Applied Sciences School of Management and Law Switzerland Tjerk Budding VU University The Netherlands Josette Caruana University of Malta Malta Johan Christiaens Ghent University Belgium Sandro Fuchs Zurich University of Applied Sciences Switzerland Giuseppe Grossi Kristianstad University Sweden Jens Heiling Professional Practice Group of Ernst and Young GmbH Germany Rowan Jones University of Birmingham UK Susana Margarida Faustino Jorge University of Coimbra Portugal Vicente Montesinos University of Valencia Spain Thomas Müller-Marqués Berger Ernst and Young Center of Competence for Governmental Accounting Germany Simon Neyt UGent-EY Belgium Lasse Oulasvirta University of Tampere School of Management Finland Caroline Pontoppidan Department of Accounting and Auditing Denmark Marine Portal Poitiers University France Iris Rauskala Zurich University of Applied Sciences Switzerland Anna Schmitt Zurich Universityof Applied Sciences Switzerland Iris Saliterer Alpen-Adria Universität Klagenfurt Austria Torbjörn Tagesson Linköping University Swedish Council for Municipal Accounting José Manuel Vela University of Valencia Spain Frans van Schaik University of Amsterdam The Netherlands