The impasse of European Public Sector Accounting harmonization represents a critical point on the European agenda. By issuing Directive n. 85 in 2011, the European Commission has assumed an active role in the promotion of an international program of Public Sector Accounting harmonization. This paper aims to investigate the dynamics of the “European Public Sector Accounting Standards” (EPSAS) program, run by the Task Force of Eurostat with the goal of setting up and implementing one accounting system to be used by all the European Member States. Through the theoretical lens of institutional entrepreneurship, this study investigates the role, actions and skills of the “change actors” involved in the accounting harmonization process at the intersection between the international and national levels by focusing on the Italian case. The findings reveal the importance of the actions undertaken by the identified institutional entrepreneurs and suggest that a synchronization of strategies is necessary to mobilize national contexts towards the goal of European Public Sector Accounting harmonization.
|Status||Publicerad - 2018|
|Evenemang||41st Annual Congress of the European Accounting Association, Milan (Italy), 30 May – 1 June 2018. - |
Varaktighet: 1980-jan.-01 → …
|Konferens||41st Annual Congress of the European Accounting Association, Milan (Italy), 30 May – 1 June 2018.|
|Period||80-01-01 → …|
- Ekonomi och näringsliv (502)