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|Title:||Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union|
|Authors:||Jorge, S. M.|
Laureano, R. M. S.
|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.|
|Appears in Collections:||BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica|
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|Accounting_maturity__final_published_com_volume_e_numero.pdf||Versão Editora||1.17 MB||Adobe PDF||View/Open Request a copy|
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