000121223 001__ 121223
000121223 005__ 20240731103315.0
000121223 0247_ $$2doi$$a10.1111/faam.12348
000121223 0248_ $$2sideral$$a131639
000121223 037__ $$aART-2023-131639
000121223 041__ $$aeng
000121223 100__ $$aCohen, Sandra
000121223 245__ $$aPublic sector accounting harmonization in the European Union through the lens of the garbage can model
000121223 260__ $$c2023
000121223 5060_ $$aAccess copy available to the general public$$fUnrestricted
000121223 5203_ $$aThe public sector accounting harmonization process that started in the European Union in the aftermath of the financial crisis led the European Commission to launch a project for the development of a set of European Public Sector Accounting Standards (EPSAS). This paper analyses the process and the decision-making around development of the EPSAS through the lens of the garbage can model (Cohen, M. D., March, J. G., & Olsen, J. P. (1972). A garbage can model of organizational choice. Administrative Science Quarterly, 17(1), 1–25). More specifically, by identifying problems, participants, solutions, and choice opportunities, it discusses why the development of the EPSAS is taking so long and why the process does not seem to be progressing as planned. To this end, documents related to the process of EPSAS development are analyzed. The results provide evidence of problematic preferences and fluid participation possibly coupled with flight decisions—three elements of the garbage can model. Postponing decisions can be an option to dampen reluctance. The more the public sector becomes accustomed to the International Public Sector Accounting Standards (IPSAS) by adopting IPSAS-like accrual accounting standards while waiting for the completion of the EPSAS, the less resistance there might be to moving to accrual accounting standards. However, at the same time, an imminent change to a new set of EPSAS standards might become less plausible if changes demand extra reform.
000121223 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000121223 594__ $$a4.9$$b2023
000121223 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000121223 700__ $$aManes Rossi, Francesca
000121223 700__ $$0(orcid)0000-0002-2897-1744$$aBrusca, Isabel$$uUniversidad de Zaragoza
000121223 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000121223 773__ $$g39, 3 (2023), 471-492$$pFinanc. acc. manag.$$tFinancial Accountability & Management$$x0267-4424
000121223 8564_ $$s255927$$uhttps://zaguan.unizar.es/record/121223/files/texto_completo.pdf$$yVersión publicada
000121223 8564_ $$s1410045$$uhttps://zaguan.unizar.es/record/121223/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000121223 909CO $$ooai:zaguan.unizar.es:121223$$particulos$$pdriver
000121223 951__ $$a2024-07-31-09:41:05
000121223 980__ $$aARTICLE