Collective institutional entrepreneurship for the EPSAS programme: The missing link

Daniela Argento, L Bartocci, D Natalizi

Forskningsoutput: TidskriftsbidragArtikelPeer review

9 Nedladdningar (Pure)

Sammanfattning

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.
OriginalspråkEngelska
Antal sidor10
TidskriftPublic Money & Management
Tidigt onlinedatum2024-apr.-15
DOI
StatusPublicerad - 2024-apr.-15

Nationell ämneskategori

  • Ekonomi och näringsliv (502)

Nyckelord

  • Accounting harmonization
  • EPSAS
  • European accounting standards
  • IPSAS
  • Italy
  • Institutional entrepreneurship
  • Standard-setting

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