Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Jorge, S. M., Jesus, M. & Laureano, R. M. S. (2016). Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union. International Journal of Public Administration. 39 (12), 976-988
Exportar Referência (IEEE) 
S. M. Jorge et al.,  "Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union", in Int. Journal of Public Administration, vol. 39, no. 12, pp. 976-988, 2016
Exportar BibTeX 
@article{jorge2016_1713590002587,
	author = "Jorge, S. M. and Jesus, M. and Laureano, R. M. S.",
	title = "Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union",
	journal = "International Journal of Public Administration",
	year = "2016",
	volume = "39",
	number = "12",
	doi = "10.1080/01900692.2015.1068324",
	pages = "976-988",
	url = "http://www.tandfonline.com/doi/full/10.1080/01900692.2015.1068324"
}
Exportar RIS 
TY  - JOUR
TI  - Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union
T2  - International Journal of Public Administration
VL  - 39
IS  - 12
AU  - Jorge, S. M.
AU  - Jesus, M.
AU  - Laureano, R. M. S.
PY  - 2016
SP  - 976-988
SN  - 0190-0692
DO  - 10.1080/01900692.2015.1068324
UR  - http://www.tandfonline.com/doi/full/10.1080/01900692.2015.1068324
AB  - International Public Sector Accounting Standards (IPSASs) are a good reference for a harmonized microaccounting system allowing more transparency and quality in public sector accounting across EU member-States. However, questions remain concerning IPSASs contribution to the convergence between Governmental Accounting (GA) and the National Accounts (NA). This article assess how the proximity to an IPSAS-based accounting system in GA has impact on the diversity and materiality of GA-NA budgetary deficit/surplus adjustments, hence analyzing whether IPSASs might contribute to GA-NA reconciliation. Main findings show that IPSASs do not make considerable difference in terms of GA-NA adjustments, so IPSASs-based EPSASs will hardly contribute to approaching GA-NA.
ER  -