Mussari, Riccardo; Cepiku, Denita; Sorrentino, Daniela - In: Journal of Public Budgeting, Accounting & Financial … 33 (2020) 2, pp. 138-156
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...