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Debates

Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe

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References

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  • Bracci, E., Humphrey, C. H., Moll, J., & Steccolini, I. (2015). Public sector accounting, accountability and austerity: more than balancing the books? Accounting, Auditing and Accountability Journal, 28(6), 878–908.
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  • Heald, D., & Hodges, R. (2015). Will ‘austerity’ be a critical juncture in European public sector financial reporting? Accounting, Auditing and Accountability Journal, 28(6), 993–1015.
  • Manes Rossi, F., Cohen, S., Caperchione, E., & Brusca, I. (2016). Harmonizing public sector accounting in Europe: thinking out of the box. Public Money & Management, 36(3), 189–196.
  • PwC. (2020). Government accounting, EPSAS and supporting the Covid-19 response. (https://ec.europa.eu/eurostat/documents/9101903/9700113/EPSAS_paper_on_Covid-19.pdf).

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