How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience

PurposeStudies on how accounting is involved in financial crises and austerity are limited. The context of austerity provides an interesting opportunity to explore the role of accounting in shaping governmental financial resilience, i.e. the capacity of governments to cope with shocks affecting thei...

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Veröffentlicht in:Accounting, auditing & accountability journal auditing & accountability journal, 2020-04, Vol.33 (3), p.529-558
Hauptverfasser: Barbera, Carmela, Guarini, Enrico, Steccolini, Ileana
Format: Artikel
Sprache:eng
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