The debate around EPSAS: a structured literature review for scholars and practitioners

Vincenzo Sforza, Riccardo Cimini and Elisa Fanti

Public Money & Management, 2023, vol. 43, issue 7, 649-658

Abstract: This article looks at the debates about EPSAS (the harmonization process of public sector accounting in the European Union) from various perspectives. The authors’ aim is to motivate vital research co-operation between scholars and practitioners. Bridging theoretical research and practice will allow a deeper investigation of the accounting practices within the various levels of government and should reduce the options allowed by the future standards, guaranteeing transparency and comparability of financial information between and within member states.

Date: 2023
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DOI: 10.1080/09540962.2023.2207744

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