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http://hdl.handle.net/10071/12824
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Title: Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union
Authors: Jorge, S. M.
Jesus, M.
Laureano, R. M. S.
Keywords: Governmental accounting
National accounts
Adjustments
Deficit/surplus
Central government
Issue Date: 2016
Publisher: Taylor and Francis
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.
Peer reviewed: yes
URI: http://hdl.handle.net/10071/12824
DOI: 10.1080/01900692.2015.1068324
ISSN: 0190-0692
Ciência-IUL: https://ciencia.iscte-iul.pt/id/ci-pub-24176
Accession number: WOS:000445880500007
Appears in Collections:BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica

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