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.
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]
Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe
Caperchione E.;Brusca I.
2021
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.
| File | Dimensione | Formato | |
|---|---|---|---|
|
Debate If not now then when Covid 19 as an accelerator for public sector accrual accounting in Europe.pdf
Accesso riservato
Tipologia:
VOR - Versione pubblicata dall'editore
Dimensione
776.68 kB
Formato
Adobe PDF
|
776.68 kB | Adobe PDF | Visualizza/Apri Richiedi una copia |
Pubblicazioni consigliate
I metadati presenti in IRIS UNIMORE sono rilasciati con licenza Creative Commons CC0 1.0 Universal, mentre i file delle pubblicazioni sono rilasciati con licenza Attribuzione 4.0 Internazionale (CC BY 4.0), salvo diversa indicazione.
In caso di violazione di copyright, contattare Supporto Iris
