Uploaded by Sandra Cohen Uploaded date: April 01, 2021
March 30, 2021
This paper investigates how much of a voice academics have had to date in the development of the European Public Sector Accounting Standards (EPSAS). The authors found that the role of academics has been minimal. This situation deprives standard-setting of being informed by empirical research which is considered to be unbiased, rigorously crafted, grounded in the theory and can better legitimate the standards. The paper offers an original analysis of the process used by the EC for the harmonization of public sector accounting and explains why academic involvement in standard-setting is so important.
Manes Rossi, Francesca. Sandra Cohen and Isabel Brusca, (2021) The academic voice in the EPSAS project, Public Money and Management, Vol. 41, Issue 6, pp-447-455, do i10.1080/09540962.2021.1905263
Academic voice; accounting standards; European Public Sector Accounting Standards (EPSAS); harmonization; standard-setting process
International Accounting / Accounting Harmonization
Type of Paper