Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/83285
Título: | Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union |
Autor(es): | Jorge, Susana Margarida Jesus, Maria Antónia Laureano, Raul M. S. |
Palavras-chave: | Adjustments Central government Deficit/surplus Governmental accounting National accounts |
Data: | Ago-2016 |
Editora: | Routledge |
Revista: | International Journal of Public Administration |
Citação: | Jorge, S. M., Jesus, M. A., & Laureano, R. M. S. (2016, August 24). Governmental Accounting Maturity Toward IPSASs and the Approximation to National Accounts in the European Union. International Journal of Public Administration. Informa UK Limited. http://doi.org/10.1080/01900692.2015.1068324 |
Resumo(s): | 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. |
Tipo: | Artigo |
URI: | https://hdl.handle.net/1822/83285 |
DOI: | 10.1080/01900692.2015.1068324 |
ISSN: | 0190-0692 |
e-ISSN: | 1532-4265 |
Versão da editora: | https://www.tandfonline.com/doi/full/10.1080/01900692.2015.1068324 |
Arbitragem científica: | yes |
Acesso: | Acesso aberto |
Aparece nas coleções: | CICP - Artigos em revistas de circulação internacional com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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Accountingmaturity_finalpublished.pdf | 1,23 MB | Adobe PDF | Ver/Abrir |