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The role of institutional entrepreneurs within the European EPSAS program: evidence from the Italian case
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.ORCID iD: 0000-0003-2417-469X
2017 (English)Conference paper (Other academic)
Abstract [en]

The impasse of European Harmonization for PSA has represented a critical point of the European agenda. By issuing the Directive n. 85 in 2011, the European Commission has assumed an active role, promoting an international program of PSA harmonization. This paper aims to shed light on the European Public Sector Accounting Standards (EPSAS) program, run by a Task Force of Eurostat, which wants to set up and implement one accounting system for all the European Member States. Through the lens of Institutional Entrepreneurship, the study wants to investigate the role of key actors involved in the process and their strategic actions, especially who is at the intersection between the international and national level. The findings contribute to the extent of literature on collective forms of Institutional Entrepreneurship. With reference to the Italian case, this article suggests policy implications, exploring the country-specific issues in favor/against the EPSAS program.

Place, publisher, year, edition, pages
2017.
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-17652OAI: oai:DiVA.org:hkr-17652DiVA, id: diva2:1161063
Conference
CIGAR Conference 2017 on Future avenues for Public Sector Accounting: engaging research, practice and use, Porto (Portugal), 8-9 June 2017.
Available from: 2017-11-29 Created: 2017-11-29 Last updated: 2017-12-04Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf