ABSTRACT

This paper investigates how much of a voice academics have had to date in the development of the European Public Sector Accounting Standards (EPSAS). The authors found that the role of academics has been minimal. This situation deprives standard-setting of being informed by empirical research which is considered to be unbiased, rigorously crafted, grounded in the theory and can better legitimate the standards. The paper offers an original analysis of the process used by the EC for the harmonization of public sector accounting and explains why academic involvement in standard-setting is so important.

中文翻译：

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EPSAS 项目中的学术声音

摘要

本文调查了迄今为止，在欧洲公共部门会计准则 (EPSAS) 的制定过程中，学者们有多少发言权。作者发现学者的作用微乎其微。这种情况剥夺了标准制定工作的依据，而实证研究被认为是公正的、精心设计的、以理论为基础的，并且可以更好地使标准合法化。该论文对 EC 用于协调公共部门会计的过程进行了原始分析，并解释了为什么学术界参与标准制定如此重要。