Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/12824
Autoria: | Jorge, S. M. Jesus, M. Laureano, R. M. S. |
Data: | 2016 |
Título próprio: | Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union |
Volume: | 39 |
Número: | 12 |
Paginação: | 976 - 988 |
ISSN: | 0190-0692 |
DOI (Digital Object Identifier): | 10.1080/01900692.2015.1068324 |
Palavras-chave: | Governmental accounting National accounts Adjustments Deficit/surplus Central government |
Resumo: | 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. |
Arbitragem científica: | yes |
Acesso: | Acesso Embargado |
Aparece nas coleções: | BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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Accounting_maturity__final_published_com_volume_e_numero.pdf Restricted Access | Versão Editora | 1,17 MB | Adobe PDF | Ver/Abrir Request a copy |
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