Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonizati...
Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonization
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Boca Raton: Emerald Group Publishing Limited
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English
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Boca Raton: Emerald Group Publishing Limited
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Purpose>Acknowledging fiscal crises as critical junctures for policy makers, this paper investigates how the recent fiscal crisis has affected the paradigmatic approach to the design of an ongoing governmental accounting (GA) reform.Design/methodology/approach>This paper analyses the Italian GA harmonization as a peculiar instance of an ongoing GA...
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Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonization
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TN_cdi_proquest_journals_2702746525
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https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2702746525
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ISSN
1096-3367
E-ISSN
1945-1814
DOI
10.1108/JPBAFM-04-2020-0051