Introduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts

This special issue of the International Journal of Public Administration gathers a symposium of papers selected from those presented at the “European Group of Public Administration (EGPA)” Permanent Study Group XII Spring Workshop, happened in Lisbon in May 2014. The broad theme of the workshop—“New challenges for public-sector accounting: IPSASs, Budgetary Reporting, and National Accounts”—was chosen to promote the discussion on topics that are currently at the very heart of the worldwide debate concerning public-sector accounting (PSA) reforms, namely: Fiscal Policy and Budgetary Reporting, International Public Sector Accounting Standards (IPSASs) and Harmonization in PSA, Governmental Accounting and National Accounts, EPSASs and PSA in Europe, Accountability, and Consolidation