Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/building-legitimacy-for-european-public-sector-accounting-standards-FnR5jsvw3a
References (85)
-
R. Mussari (2014)
EPSAS and the Unification of Public Sector Accounting Across EuropeAccounting, Economics and Law, 4
-
D. Cooper, K. Robson (2006)
Accounting, Professions and Regulation: Locating the Sites of ProfessionalizationAccounting Organizations and Society, 31
-
D. Heald, R. Hodges (2015)
Will “austerity” be a critical juncture in European public sector financial reporting?Accounting, Auditing & Accountability Journal, 28
-
K. Provan, P. Kenis (2007)
Modes of Network Governance: Structure, Management, and EffectivenessJournal of Public Administration Research and Theory, 18
-
L. Oulasvirta (2014)
The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case studyCritical Perspectives on Accounting, 25
-
C. Radaelli (1997)
Policy Transfer in The European Union: Institutional Isomorphism as a Source of Legitimacy. JMWP No. 10.97, September 1997 -
(2012)
Public Sector Financial Management, Transparency, and Accountability. Recommendations for the G-20 Nations – Meeting of G-20 -
(2015)
Eurozone methods called to accountWall Street Journal
-
R. Thomson, M. Hosli (2006)
Who Has Power in the EU? The Commission, Council and Parliament in Legislative Decision-MakingInternational Corporate Finance eJournal
-
F. Rossi, Sandra Cohen, Eugenio Caperchione, I. Brusca (2016)
Harmonizing public sector accounting in Europe: thinking out of the boxPublic Money & Management, 36
-
(2012)
Public sector financial management, transparency, and accountability. recommendations for the G-20 nations – meeting of G-20 deputies and finance ministers -
Anders Hanberger (2003)
Public Policy and Legitimacy: A historical policy analysis of the interplay of public policy and legitimacyPolicy Sciences, 36
-
Natan Sachs (2000)
Comparative Political Studies -
G. Stoker (1998)
Governance as theory: five propositionsInternational Social Science Journal, 50
-
V. Sforza, Riccardo Cimini (2017)
Central government accounting harmonization in EU member states: will EPSAS be enough?Public Money & Management, 37
-
F. Scharpf (2012)
Legitimacy Intermediation in the Multilevel European Polity and Its Collapse in the Euro Crisis -
(2008)
Approximation to National Accounts in the European Union, International Journal of Public Administration -
Y. Biondi (2016)
Accounting representations of public debt and deficits in European central government accounts: An exploration of anomalies and contradictionsAccounting Forum, 40
-
Calmel Marie-Pierre (2014)
Harmonisation of EPSASs (European Public Sector Accounting Standards): Developments and Prospects, 4
-
Christoph Pelger (2016)
Practices of Standard-Setting: An Analysis of the IASB's and FASB's Process of Identifying the Objective of Financial ReportingAccounting Organizations and Society, 50
-
(2011)
Communication from the commission to the European parliament and the council, towards robust quality management for European Statistics -
(2012)
Overview and comparison of public accounting and auditing practices in the 27 EU member states -
G. Dabbicco (2018)
A comparison of debt measures in fiscal statistics and public sector financial statementsPublic Money & Management, 38
-
P. Pierson (1996)
The Path to European IntegrationComparative Political Studies, 29
-
EC (2012)
Public consultation – assessment of the suitability of the international public sector accounting standards for the MS – summary of responses -
Rosa Dasí, V. Montesinos, Santiago Murgui (2016)
Government financial statistics and accounting in Europe: is ESA 2010 improving convergence?Public Money & Management, 36
-
Jennifer Wallner (2008)
Legitimacy and Public Policy: Seeing Beyond Effectiveness, Efficiency, and PerformancePolicy Studies Journal, 36
-
(2017)
Cross-country learning and financial standards creation/harmonization at the local level -
(1994)
Case study research: Design and methods (2nd ed.) -
(2017)
The principle of subsidiarity, EU fact sheets European Parliament -
(2015)
Federation/Länder EPSAS working group -
Anna Samsonova-Taddei, C. Humphrey (2014)
Transnationalism and the transforming roles of professional accountancy bodies: Towards a research agendaAccounting, Auditing & Accountability Journal, 27
-
J. Caruana, Louise Grima (2019)
IPSAS, ESA and the fiscal deficit—a question of calibrationPublic Money & Management, 39
-
A. Jorissen, N. Lybaert, Raf Orens, Leo Tas (2012)
Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period AnalysisEuropean Accounting Review, 21
-
Rowan Jones, J. Caruana (2014)
A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government AccountingAccounting, Economics and Law, 4
-
Neri Karra, N. Phillips (2008)
Researching “Back Home”Organizational Research Methods, 11
-
Vincent Koen, P. Noord (2005)
Fiscal Gimmickry in Europe: One-Off Measures and Creative Accounting*Research Papers in Economics
-
A. Richardson (2009)
Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-settingAccounting Organizations and Society, 34
-
Harmonising European public sector accounting standards (EPSAS): issues and perspectives for Europe’s economy and society
Accounting, Economics and Law, 4
-
Sylvain Durocher, Anne Fortin, L. Côté (2007)
Users’ participation in the accounting standard-setting process: A theory-building studyAccounting Organizations and Society, 32
-
(2004)
Research skills for management -
J. Christiaens, C. Vanhee (2008)
International public sector accounting standards (IPSAS) -
EC (2013)
Public consultation paper: document accompanying the public consultation towards implementing European public sector accounting standards (EPSAS) for EU member states – public consultation on future EPSAS governance principles and structures -
D. Stone (2004)
Transfer agents and global networks in the ‘transnationalization’ of policyJournal of European Public Policy, 11
-
(2014)
Public consultation on future EPSAS governance principles and structures: draft report -
J. Koppenjan, E. Klijn (2004)
Managing Uncertainties in Networks a Network Approach to Problem Solving and Decision Making -
Y. Biondi (2017)
Harmonising European Public Sector Accounting Standards (EPSAS): Issues and PerspectivesAccounting, Economics, and Law: A Convivium, 7
-
F. Scharpf (2013)
Political Legitimacy in a Non-optimal Currency Area, 52
-
G. Dabbicco (2015)
The Impact of Accrual-Based Public Accounting Harmonization on EU Macroeconomic Surveillance and Governments’ Policy Decision-MakingInternational Journal of Public Administration, 38
-
Mark Suchman (1995)
Managing Legitimacy: Strategic and Institutional ApproachesAcademy of Management Review, 20
-
R. Baskerville, G. Grossi (2019)
Glocalization of accounting standards: Observations on neo-institutionalism of IPSASPublic Money & Management, 39
-
(2013)
Communiqué of Meeting of G20 Finance Ministers and Central Bank Governors Moscow February -
E. Klijn, J. Koppenjan (2012)
Governance network theory: Past, present and futurePolicy and Politics, 40
-
(2011)
Report on the proposal for a council directive on requirements for budgetary frameworks of the member states committee on economic and monetary affairs -
(2012)
Public consultation – assessment of the suitability of the international public sector accounting standards for the MS -
V. Schmidt, C. Radaelli (2004)
Policy Change and Discourse in Europe: Conceptual and Methodological IssuesWest European Politics, 27
-
Susana Jorge, M. Jesus, Raul Laureano (2016)
Governmental Accounting Maturity Toward IPSASs and the Approximation to National Accounts in the European UnionInternational Journal of Public Administration, 39
-
(2009)
Impact assessment guidelines, SEC(2009) 92 -
Michael Mcguire, R. Agranoff (2011)
THE LIMITATIONS OF PUBLIC MANAGEMENT NETWORKSPublic Administration, 89
-
F. Scharpf (2000)
Interdependence and democratic legitimation -
(2017)
Special report pursuant to article 99 federal budget code on the intended implementation of harmonised European public sector accounting standards (EPSAS) in the member states of the European Union -
Y. Biondi, Marion Boisseau-Sierra (2017)
Pension Obligations in the European Union: A Case Study for Accounting PolicyAccounting, Economics, and Law: A Convivium, 7
-
(2016)
Interview with Polish Deputy Finance Minister, Janczyk, W., on Financial Reporting and Cooperation with the World Bank -
(2013a)
Report from the commission to the council and the European parliament – and commission staff working document (SWD) accompanying the document towards implementing harmonised public sector accounting standards in MS – the suitability of IPSAS for the MS -
(2017)
Discussions on Financial Discussions on Financial Discussions on Financial Standards [i.e. EPSAS] [and Sustainability on City Level and Sustainability -
J. Black (2008)
Constructing and Contesting Legitimacy and Accountability in Polycentric Regulatory RegimesRegulation & Governance, 2
-
Joni Young (2003)
Constructing, persuading and silencing: the rhetoric of accounting standardsAccounting Organizations and Society, 28
-
R. Larson (2002)
The IASC's search for legitimacy: An analysis of the IASC's standing interpretations committeeAdvances in International Accounting, 15
-
J. Caruana (2016)
Shades of governmental financial reporting with a national accounting twistAccounting Forum, 40
-
K. Kersbergen, F. Waarden (2004)
‘Governance’ as a bridge between disciplines: Cross-disciplinary inspiration regarding shifts in governance and problems of governability, accountability and legitimacyEuropean Journal of Political Research, 43
-
M. Blauberger, Berthold Rittberger (2015)
Conceptualizing and theorizing EU regulatory networksRegulation & Governance, 9
-
(1991)
The Legitimation -
C. Pontoppidan, I. Brusca (2016)
The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectivesPublic Money & Management, 36
-
G. Dabbicco, Mariano D'Amore (2016)
Debate: Accounting for macroeconomic surveillance in EuropePublic Money & Management, 36
-
Glenn Bowen (2009)
Document Analysis as a Qualitative Research MethodQualitative Research Journal, 9
-
Sebastian Botzem (2014)
Transnational standard setting in accounting: Organizing expertise-based self-regulation in times of crisesAccounting, Auditing & Accountability Journal, 27
-
L. Oulasvirta, S. Bailey (2016)
Evolution of EU public sector financial accounting standardisation: critical events that opened the window for attempted policy changeJournal of European Integration, 38
-
(2016)
The modernisation of government accounting and financial reporting in the member states: European public sector accounting standards (EPSAS) -
Eugenio Caperchione (2015)
Standard Setting in the Public Sector: State of the Art -
Discussions on financial standards (i.e. EPSAS) and sustainability on city level
-
G20 Ministerials (2013)
Communiqué of meeting of G20 finance ministers and Central Bank Governors Moscow -
E. Klijn (2008)
Governance and Governance Networks in EuropePublic Management Review, 10
-
A. Richardson, Burkard Eberlein (2011)
Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards BoardJournal of Business Ethics, 98
-
R. Rhodes (1996)
The New Governance: Governing without GovernmentPolitical Studies, 44
-
G. Skogstad (2003)
Legitimacy and/or policy effectiveness?: network governance and GMO regulation in the European UnionJournal of European Public Policy, 10
- Publisher
- Emerald Publishing
- Copyright
- © Emerald Publishing Limited
- ISSN
- 0951-3558
- DOI
- 10.1108/ijpsm-12-2018-0264
- Publisher site
- See Article on Publisher Site
Abstract
The purpose of this paper is to look at the European public sector accounting standards (EPSAS) project development path to explore how governance and legitimacy issues intertwine when a new standard-setting system is developed.Design/methodology/approachA qualitative interpretative multimethod approach is adopted, which encompasses document analysis and participative observations.FindingsThe analysis shows the role of governance dimensions, including institutional participation and consensus, in the process for securing the legitimacy of accounting standards and the related setting processes, pointing to the critical issues emerging throughout the development of the EPSAS project.Originality/valueThe definition of public sector accounting standards poses significant challenges to the accounting profession and regulators alike. A paradigmatic case of such challenges is represented by the decisions to develop harmonised EPSAS. A key contribution of this paper is to connect legitimacy dimensions with network governance, offering a view of the input, output and procedural dimensions associated with decisions to legitimise EPSAS and how these may be affected by network governance.
Journal
International Journal of Public Sector Management – Emerald Publishing
Published: Apr 14, 2020
Keywords: Legitimacy; EPSAS; Network governance; Accounting and politics