Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/12824
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Campo DC | Valor | Idioma |
---|---|---|
dc.contributor.author | Jorge, S. M. | - |
dc.contributor.author | Jesus, M. | - |
dc.contributor.author | Laureano, R. M. S. | - |
dc.date.accessioned | 2017-04-07T08:42:21Z | - |
dc.date.available | 2017-04-07T08:42:21Z | - |
dc.date.issued | 2016 | - |
dc.identifier.issn | 0190-0692 | - |
dc.identifier.uri | http://hdl.handle.net/10071/12824 | - |
dc.description.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. | eng |
dc.language.iso | eng | - |
dc.publisher | Taylor and Francis | - |
dc.relation | info:eu-repo/grantAgreement/FCT/5876/147442/PT | - |
dc.rights | embargoedAccess | por |
dc.subject | Governmental accounting | eng |
dc.subject | National accounts | eng |
dc.subject | Adjustments | eng |
dc.subject | Deficit/surplus | eng |
dc.subject | Central government | eng |
dc.title | Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union | eng |
dc.type | article | - |
dc.pagination | 976 - 988 | - |
dc.publicationstatus | Publicado | por |
dc.peerreviewed | yes | - |
dc.journal | International Journal of Public Administration | - |
dc.distribution | Internacional | por |
dc.volume | 39 | - |
dc.number | 12 | - |
degois.publication.firstPage | 976 | - |
degois.publication.lastPage | 988 | - |
degois.publication.issue | 12 | - |
degois.publication.title | Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union | eng |
dc.date.updated | 2019-04-17T14:44:21Z | - |
dc.description.version | info:eu-repo/semantics/publishedVersion | - |
dc.identifier.doi | 10.1080/01900692.2015.1068324 | - |
dc.subject.fos | Domínio/Área Científica::Ciências Sociais::Economia e Gestão | por |
dc.subject.fos | Domínio/Área Científica::Ciências Sociais::Ciências Políticas | por |
iscte.subject.ods | Educação de qualidade | por |
iscte.identifier.ciencia | https://ciencia.iscte-iul.pt/id/ci-pub-24176 | - |
iscte.alternateIdentifiers.wos | WOS:000445880500007 | - |
iscte.alternateIdentifiers.scopus | 2-s2.0-84983341584 | - |
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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