{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,20]],"date-time":"2026-01-20T01:26:38Z","timestamp":1768872398148,"version":"3.49.0"},"reference-count":3,"publisher":"Informa UK Limited","issue":"2","content-domain":{"domain":["www.tandfonline.com"],"crossmark-restriction":true},"short-container-title":["Accounting in Europe"],"published-print":{"date-parts":[[2019,5,4]]},"DOI":"10.1080\/17449480.2019.1637530","type":"journal-article","created":{"date-parts":[[2019,7,30]],"date-time":"2019-07-30T07:53:05Z","timestamp":1564473185000},"page":"143-145","update-policy":"https:\/\/doi.org\/10.1080\/tandf_crossmark_01","source":"Crossref","is-referenced-by-count":10,"title":["\u2018The Challenging Task of Developing European Public Sector Accounting Standards\u2019"],"prefix":"10.1080","volume":"16","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-4850-2387","authenticated-orcid":false,"given":"Susana","family":"Jorge","sequence":"first","affiliation":[{"name":"University of Coimbra, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-6099-1577","authenticated-orcid":false,"given":"Josette","family":"Caruana","sequence":"additional","affiliation":[{"name":"University of Malta, Malta"}]},{"given":"Eugenio","family":"Caperchione","sequence":"additional","affiliation":[{"name":"University of Modena and Reggio Emilia, Italy"}]}],"member":"301","published-online":{"date-parts":[[2019,7,30]]},"reference":[{"key":"CIT0001","doi-asserted-by":"publisher","DOI":"10.1057\/9781137461346"},{"key":"CIT0004","first-page":"255","volume-title":"Entwicklung der \u00f6ffentlichen Rechnungslegung in Europa - European Public Sector Accounting Standards (EPSAS)","author":"Gr\u00f6pl C.","year":"2014"},{"key":"CIT0005","doi-asserted-by":"publisher","DOI":"10.1080\/09540962.2016.1133976"}],"container-title":["Accounting in Europe"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.tandfonline.com\/doi\/pdf\/10.1080\/17449480.2019.1637530","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2019,7,30]],"date-time":"2019-07-30T07:54:13Z","timestamp":1564473253000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/17449480.2019.1637530"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2019,5,4]]},"references-count":3,"journal-issue":{"issue":"2","published-online":{"date-parts":[[2019,7,22]]},"published-print":{"date-parts":[[2019,5,4]]}},"alternative-id":["10.1080\/17449480.2019.1637530"],"URL":"https:\/\/doi.org\/10.1080\/17449480.2019.1637530","relation":{},"ISSN":["1744-9480","1744-9499"],"issn-type":[{"value":"1744-9480","type":"print"},{"value":"1744-9499","type":"electronic"}],"subject":[],"published":{"date-parts":[[2019,5,4]]},"assertion":[{"value":"The publishing and review policy for this title is described in its Aims & Scope.","order":1,"name":"peerreview_statement","label":"Peer Review Statement"},{"value":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=raie20","URL":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=raie20","order":2,"name":"aims_and_scope_url","label":"Aim & Scope"},{"value":"2019-07-30","order":3,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}