The debate around EPSAS: a structured literature review for scholars and practitioners
Author:
Affiliation:
1. Department of Economics, Engineering, Society, and Business Organization, University of Tuscia, Viterbo, Italy
Publisher
Informa UK Limited
Subject
Public Administration,Sociology and Political Science,General Business, Management and Accounting,Finance,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1080/09540962.2023.2207744
Reference68 articles.
1. The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives
2. Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS
3. The British Accounting Review Review Process – Evidence from 1997 to 2006
4. A theoretical basis for public sector accrual accounting research: current state and perspectives
5. Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe’s Economy and Society
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1. Collective institutional entrepreneurship for the EPSAS programme: The missing link;Public Money & Management;2024-04-15
2. Editorial: A finger firmly on the pulse;Public Money & Management;2023-09-29
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