L’harmonisation comptable des administrations publiques: une analyse comparée internationale

Public Sector Accounting Harmonisation: An International Comparative Analysis. This paper examines reasons for accounting harmonization and their main trends in five European countries (Germany, Switzerland, Spain, Italy and France). Each country committed to reform public sector accounting systems in view of their harmonization. However, various kinds of harmonization are not yet achieved, neither between countries or within each of them, or between public sector and private sector. The way to achieve harmonisation is still long. In fact, harmonization cannot depend from a legal reform, but should involve a careful management of underlying change process.