Public Sector Accounting, Accountability and Austerity: More Than Balancing the Books?

E. Bracci, C. Humphrey, Jodie Moll, I. Steccolini

Research output: Contribution to journalArticlepeer-review

Abstract

The 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 spending, the delivery of balanced budgets and strategies for deficit reduction. This paper considers how public sector accounting and accountability systems are implicated in the development and implementation of austerity policies. Also, it pinpoints a range of issues that accounting researchers need to be contemplating on the subject of accounting for austerity.
Original languageEnglish
Pages (from-to)878-908
Number of pages30
JournalAccounting, Auditing and Accountability Journal
Volume28
Issue number6
DOIs
Publication statusPublished - 17 Aug 2015

Keywords

  • public services, global financial crisis, European Union, new public management, government, cutback management, democracy.

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