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Authors: CRISTINA SILVIA NISTOR.
This study focuses on the fiscal reporting basis according to the European System of Accounts (ESA 2010), by assessing it closely related to the national accounting systems (financial/budgeting accounting). It provides a holistic approach to the EU members states positioning about the fiscal reporting (through budgeting/statistical accounting), by assessing it through the connection with the financial accounting based on International Public Sector Accounting Standards (IPSAS), using accrual basis as a benchmark. The results reached by applying the cluster analysis and the Multidimensional Scaling technique reveal the complexity of the transition, identifying different positioning of the EU countries in the accrual world, thus enriching scientific literature by providing valuable evidence for future analysis regarding accounting regulation in the public sector.
JEL Classification:: M48, H83, G38, C40
Keywords: fiscal reporting, ESA, financial reporting, IPSAS/EPSAS, European Union, public sector
