...Carmela Barbera; Enrico Guarini; Ileana Steccolini Purpose Studies 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...

... with contemporary developments in public administration and policy. This could be achieved by looking at how public sector accounting accounts for, but also impacts on, issues of wider societal relevance, such as co-production and hybridization of public services, austerity, crises and wicked problems, the creation...

... and stakeholders in the wake of the British government’s austerity politics and its budget cuts for local authorities. It seeks to show some of the ways in which various kinds of budgeting, for example, for alternative sources of funding, the use of volunteers for service provision, resource sharing, and asset...

... in this crisis. Social implications – The austerity programmes pursued by the governments in this study have led to unemployment, migration of skilled workers, collapse in property markets, failing banks and social unrest. Originality/value – This study takes an accounting perspective on the Eurozone...

... departments is used in times of austerity, and how insights from agency and stewardship theory can enhance the understanding of this issue. Design/methodology/approach – The authors distinguish two types of MC (constraining and facilitating) based on their different assumptions regarding human behavior...

...Associate Professor Enrico Bracci, Associate Professor Ileana Steccolini, Professor Christopher Humphrey and Dr Jodie Moll; David Heald; Ron Hodges Purpose – The purpose of this paper is to analyse how austerity has impacted to date upon European Union (EU) financial reporting developments...