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.
The academic voice in the EPSAS project / Manes Rossi, F.; Cohen, S.; Brusca, I.. - In: PUBLIC MONEY & MANAGEMENT. - ISSN 1467-9302. - 41:6(2021), pp. 447-455. [10.1080/09540962.2021.1905263]
The academic voice in the EPSAS project
Manes Rossi F.
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2021
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.File | Dimensione | Formato | |
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