Giner, Begoña; Mora, Araceli - In: Accounting, Auditing & Accountability Journal 34 (2020) 7, pp. 1581-1607
Purpose: The study aims to show how the public interest has been argued to justify the political interference in the accounting of financial entities as a tool to face a critical financial situation in a country. And to offer a different perspective of the publicness notion that focuses on the...