Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe Sandra Cohen

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Uploaded by Sandra Cohen     Uploaded date: November 26, 2020    
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Publication date
November 02, 2020
Paper language
Abstract
COVID-19 is an excellent opportunity, an excellent accelerator. EU member states have agreed on an enormous and unprecedented recovery financial plan to overcome the crisis. The high implementation cost being a significant barrier in some member states and so hindering a pan-European accounting reform, is not an issue any more. EU is now in the position to finance this reform without second thoughts. A plan and a budget need to be set on its materialization and this plan should tough upon pragmatic parameters that refer to the IT, the accounting and reporting standards, the accounting education for the preparers, and the citizens' information needs.

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Category
International Accounting / Accounting Harmonization
Type of Paper
Published paper

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From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1834714

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