The public sector accounting harmonization process that started in the European Union in the aftermath of the financial crisis led the European Commission to launch a project for the development of a set of European Public Sector Accounting Standards (EPSAS). This paper analyses the process and the decision-making around development of the EPSAS through the lens of the garbage can model (Cohen, M. D., March, J. G., & Olsen, J. P. (1972). A garbage can model of organizational choice. Administrative Science Quarterly, 17(1), 1–25). More specifically, by identifying problems, participants, solutions, and choice opportunities, it discusses why the development of the EPSAS is taking so long and why the process does not seem to be progressing as planned. To this end, documents related to the process of EPSAS development are analyzed. The results provide evidence of problematic preferences and fluid participation possibly coupled with flight decisions—three elements of the garbage can model. Postponing decisions can be an option to dampen reluctance. The more the public sector becomes accustomed to the International Public Sector Accounting Standards (IPSAS) by adopting IPSAS-like accrual accounting standards while waiting for the completion of the EPSAS, the less resistance there might be to moving to accrual accounting standards. However, at the same time, an imminent change to a new set of EPSAS standards might become less plausible if changes demand extra reform.

中文翻译：

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通过垃圾桶模型的视角实现欧盟公共部门会计的协调

金融危机后欧盟启动的公共部门会计协调进程促使欧盟委员会启动了一个制定一套欧洲公共部门会计准则（EPSAS）的项目。本文通过垃圾桶模型的视角分析了 EPSAS 开发的过程和决策（Cohen, MD, March, JG, & Olsen, JP (1972)。组织选择的垃圾桶模型。行政科学季刊，17 (1), 1–25)。更具体地说，通过识别问题、参与者、解决方案和选择机会，它讨论了为什么 EPSAS 的开发花费了这么长时间以及为什么该过程似乎没有按计划进行。为此，对EPSAS开发过程的相关文件进行了分析。结果提供了有问题的偏好和流动参与可能与飞行决策相结合的证据——垃圾桶模型的三个要素。推迟决策可能是抑制不情愿的一种选择。公共部门在等待 EPSAS 完成期间通过采用类似 IPSAS 的权责发生制会计准则，对国际公共部门会计准则 (IPSAS) 的适应程度越高，转向权责发生制会计准则的阻力就越小。然而，与此同时，如果变化需要额外的改革，对一套新的 EPSAS 标准即将发生的变化可能会变得不太合理。