Comunicação em evento científico
Developing EPSAS: looking back before going forward
Maria Antónia Jorge de Jesus (Jesus, M.); Susana Margarida Fautino Jorge (Jorge, S.M.); Giovannna Dabicco (Dabbico, G.); Josette Caruana (Caruana, J.);
Título Evento
VIII Workshop Azienda Pubblica
Ano (publicação definitiva)
2018
Língua
Inglês
País
Itália
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Abstract/Resumo
Abstract Purpose: This paper focuses on two reporting frameworks at national level – Governmental Accounting (GA) and National Accounting (NA) – within the European context, with the objective of synthesizing prior literature and professional reports and identifying which topics have been addressed and discussed. It highlights the more controversial areas, and those areas that seemed already settled but yet are now, within the context of EPSAS development, being raised again. Design: The paper is based on documentary analysis of academic and practitioner literature, archival documents and reports of EU working groups, over the period 1996 to 2016, regarding matters related to public sector accounting within the European setting. Findings: The analysis revealed that the relationship between GA and NA has been recurrently addressed in the literature over the last two decades, with professionals being more proactive while academics have been more reactive in the debate. Critical events, such as the issuance of a new ESA, the harmonization of GA with business accounting, and the sovereign debt crisis, have incited discourse on the following topics of concern: • Unavoidable conceptual frameworks differences related to different purposes of GA and NA; • The need for collaboration between accounting professionals and economists/statisticians, so that public managers can be more effective in public financial management; • The apparent need for an approximation between GA and NA, given the fact that data from the former are input for the latter regarding the GGS. However, adopting accrual-based GA or IPSAS does not seem enough for that convergence – adjustments are likely to continue, as well as window dressing in the final figures to reach the desired targets; • The role of budgets and budgetary accounting, namely accrual-based, in bridging between GA and NA; and • The need for a more active part for auditing in assuring reliability in the process of translating the data from GA into NA. In the EPSAS project such issues should, yet again, be considered. Value: The major contribution of this paper is that the synthesis of 20+ years of research may assist the EPSAS project to develop on a more solid foundation. The main issues highlighted in the analysis are relevant for national and international standard setters and policy makers when determining conceptual frameworks underlying the content of annual reports, according to both accounting and statistical concepts.
Agradecimentos/Acknowledgements
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Palavras-chave
Governmental Accounts,National Accounts,convergence,accountability,macro-economic surveillance.