Table of contents - Special Issue: Public sector accounting and accountability in an era of austerity: new directions, challenges and deficits
Guest Editors: Associate Professor Enrico Bracci, Associate Professor Ileana Steccolini, Professor Christopher Humphrey and Dr Jodie Moll
Public sector accounting, accountability and austerity: more than balancing the books?
Enrico Bracci, Christopher Humphrey, Jodie Moll, Ileana SteccoliniThe era of austerity that has followed the outbreak of the global financial crisis has posed a myriad of challenges for public services, with demands for major cuts in government…
Newcastle City Council and the grassroots: accountability and budgeting under austerity
Thomas Ahrens, Laurence FerryThe purpose of this paper is to shed light on new accountability relationships between Newcastle City Council (NCC) and its citizens and stakeholders in the wake of the British…
Constraining and facilitating management control in times of austerity: Case studies in four municipal departments
Berend van der Kolk, Henk J. ter Bogt, Paula M.G. van Veen-DirksThe purpose of this paper is to examine how management control (MC) within governmental departments is used in times of austerity, and how insights from agency and stewardship…
Accounting for austerity: the Troika in the Eurozone
Sandra Cohen, María-Dolores Guillamón, Irvine Lapsley, Geraldine RobbinsThe purpose of this paper is to examine the impact of the Eurozone financial crisis by discussing the experiences of Greece, Ireland and Spain. It particularly examines the…
Will “austerity” be a critical juncture in European public sector financial reporting?
David Heald, Ron HodgesThe purpose of this paper is to analyse how austerity has impacted to date upon European Union (EU) financial reporting developments and how this might influence future reforms…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker