The academic voice in the EPSAS project

Francesca Manes-Rossi, Sandra Cohen and Isabel Brusca ()

Public Money & Management, 2021, vol. 41, issue 6, 447-455

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.

Date: 2021
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DOI: 10.1080/09540962.2021.1905263

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