Will “austerity” be a critical juncture in European public sector financial reporting?

摘要: Purpose – The purpose of this paper is to analyse how austerity has impacted date upon European Union (EU) financial reporting developments and might influence future reforms. It considers a critical juncture in EU be recognized factors which prevent or delay such being realized. Design/methodology/approach uses the theoretical conceptualization territorializing, mediating, adjudicating subjectivizing roles accounting (Miller Power, 2013), linked document analysis interviews with members relevant policy communities. In technical terms, makes subject greater demands for consistency uniformity. political implicated increasing external fiscal surveillance sovereign states. Findings authors have shown Miller-Power framework illuminates these developments. territorializing role states creates an environm...