Purpose: Acknowledging fiscal crises as critical junctures for policy makers, this paper investigates how the recent fiscal crisis has affected the paradigmatic approach to the design of an ongoing governmental accounting (GA) reform. Design/methodology/approach: This paper analyses the Italian...

Purpose – The purpose of this paper is to examine the reasons why public sector managers approach either consultants or academics for their help in solving problems related to public sector accounting and management reforms. Design/methodology/approach – A field study based on reactions to...