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Keywords: Stakeholder participation
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2026) 38 (6): 101–123.
Published: 10 July 2026
...Silvia Fissi; Alberto Romolini; Valentina Marchi; Elena Gori Purpose The need for accrual accounting standard-setting in the public sector has been a topic of discussion in the European Union for many years. Stakeholder participation and resistance to change are crucial aspects when designing...
