The academic voice in the EPSAS project Sandra Cohen

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Uploaded by Sandra Cohen     Uploaded date: April 01, 2021    
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Publication date
March 30, 2021
Paper language
Abstract
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.
Preferred Citation
Manes Rossi, Francesca. Sandra Cohen and Isabel Brusca, The academic voice in the EPSAS project, Public Money and Management, forthcoming, do i10.1080/09540962.2021.1905263
Keywords
Academic voice; accounting standards; European Public Sector Accounting Standards (EPSAS); harmonization; standard-setting process
Email
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Category
International Accounting / Accounting Harmonization
Type of Paper
Published paper

How to get the paper

From the author (email)
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From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1905263

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