Purpose: The purpose of this paper is to examine how the convergence of private and public sector accounting standards is affecting conceptual and practical issues relating to heritage. More specifically, the paper is intended to provide a better understanding of the state of the art in...

Purpose: 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/approach: A qualitative interpretative...

Purpose – The purpose of this paper is to investigate the phenomenon of voluntary extended performance reporting (EPR) by Italian local authorities (LAs) by exploring the patterns of financial and non‐financial disclosure and the factors affecting those patterns. More specifically it aims to...

Purpose – The purpose of this paper is to contribute to the new public management (NPM) literature by investigating how politicians and managers perceive their relationships and respective roles during the accounting cycle and using multiple cases of Italian local government (LGs)....