IDEAS home Printed from https://ideas.repec.org/a/taf/pubmmg/v43y2023i7p649-658.html
   My bibliography  Save this article

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

Author

Listed:
  • Vincenzo Sforza
  • Riccardo Cimini
  • Elisa Fanti

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.

Suggested Citation

  • Vincenzo Sforza & Riccardo Cimini & Elisa Fanti, 2023. "The debate around EPSAS: a structured literature review for scholars and practitioners," Public Money & Management, Taylor & Francis Journals, vol. 43(7), pages 649-658, October.
    • Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:649-658
    DOI: 10.1080/09540962.2023.2207744
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09540962.2023.2207744
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09540962.2023.2207744?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:649-658. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPMM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.