This article presents a structured literature review of the European Public Sector Accounting Standards (EPSAS) debate. It analyses research to date on the EPSAS, looking at the EU’s goal of transparency and comparability of financial information between and within EU member states. The findings highlight opportunities for designing new collaborative efforts between scholars and practitioners that should bridge theoretical research and practice.
Sforza, V., Cimini, R., Fanti, E. (2023). The debate around EPSAS: a structured literature review for scholars and practitioners. PUBLIC MONEY & MANAGEMENT, 43(7), 649-658 [10.1080/09540962.2023.2207744].
The debate around EPSAS: a structured literature review for scholars and practitioners
Riccardo Cimini;
2023-01-01
Abstract
This article presents a structured literature review of the European Public Sector Accounting Standards (EPSAS) debate. It analyses research to date on the EPSAS, looking at the EU’s goal of transparency and comparability of financial information between and within EU member states. The findings highlight opportunities for designing new collaborative efforts between scholars and practitioners that should bridge theoretical research and practice.| File | Dimensione | Formato | |
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