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Publication Detailed Description
Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union
Journal Title
International Journal of Public Administration
Year (definitive publication)
2016
Language
English
Country
United Kingdom
More Information
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Abstract
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.
Acknowledgements
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Keywords
Governmental accounting,National accounts,Adjustments,Deficit/surplus,Central government
Fields of Science and Technology Classification
- Economics and Business - Social Sciences
- Political Science - Social Sciences
Funding Records
| Funding Reference | Funding Entity |
|---|---|
| UID/GES/00315/2013 | Fundação para a Ciência e a Tecnologia |
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