Collective institutional entrepreneurship for the EPSAS programme: The missing link

This article explores how international accounting standards-setting processes unfold over time. By applying the theoretical lens of collective institutional entrepreneurship this article reveals the reasons for the delays emerging in the European Public Sector Accounting Standards (EPSAS) programme. With a focus on the Italian national and subnational contexts, the findings suggest that collaboration among different categories of institutional entrepreneurs is difficult to accomplish in a multi-level accounting change process when the capacity for action is limited.