The Quest for a Primary EPSAS Purpose : Insights from Literature and Conceptual Frameworks

Bianca Mann, Peter C. Lorson, Lasse Oulasvirta, Ellen Haustein

Research output: Contribution to journalArticleScientificpeer-review

19 Citations (Scopus)
Original languageEnglish
Pages (from-to)195-218
JournalACCOUNTING IN EUROPE
Volume16
Issue number2
DOIs
Publication statusPublished - 2019
Publication typeA1 Journal article-refereed

Keywords

  • EPSAS
  • GASB
  • IPSAS
  • accountability
  • conceptual framework
  • ensisijaiset tiedon käyttäjät
  • julkisyhteisöt
  • public sector accounting
  • purposes
  • raportoinnin tarkoitus
  • tilinpäätösraportointi

Publication forum classification

  • Publication forum level 1

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