Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe
Academic Article
Publication Date:
2021
Short description:
Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe / Cohen, S.; Rossi, F. M.; Caperchione, E.; Brusca, I.. - In: PUBLIC MONEY & MANAGEMENT. - ISSN 0954-0962. - 41:1(2021), pp. 10-12. [10.1080/09540962.2021.1834714]
abstract:
Covid-19 is an excellent opportunity and an excellent accelerator for a reform of public sector accountint.
The EU is now in a position to finance this reform without having to have any second thoughts.
A plan and a budget need to be set as soon as possible. This plan should be tough on pragmatic parameters that refer to the IT, the accounting and reporting standards, the accounting education for the preparers, and citizens’ information needs.
Iris type:
Articolo su rivista
Keywords:
public sector accounting reform; accounting education; accounting and reporting standards; citizens’ information needs, ICTs
List of contributors:
Cohen, S.; Rossi, F. M.; Caperchione, E.; Brusca, I.
Published in: