Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/83536
Título: | Translating IPSAS into national standards: an illustrative comparison between Spain and Portugal |
Autor(es): | Jorge, Susana Brusca, Isabel Nogueira, Sónia P. |
Palavras-chave: | Public sector accounting Actor network theory Translation Standard-setters Comparative analysis Policy documents Questionnaires |
Data: | 2019 |
Editora: | Routledge |
Revista: | Journal of Comparative Policy Analysis |
Citação: | Susana Jorge, Isabel Brusca & Sónia P. Nogueira (2019) Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal, Journal of Comparative Policy Analysis: Research and Practice, 21:5, 445-462, DOI: 10.1080/13876988.2019.1579976 |
Resumo(s): | The purpose of this paper is to provide insights about the process of adaptation of countries’ accounting standards to the International Public Sector Accounting Standards (IPSAS). Using a comparative international perspective involving Portugal and Spain, the paper relies on the concept of “translation”, developed under the actor-network theory, to understand how the IPSAS became an obligatory passage point and how its implementation became a public policy introduced in the public sector accounting reforms in these countries, and what have been the main drivers and actors in the process. It contributes to showing how, in practice, countries are mobilized and enrol in the adoption of IPSAS. |
Tipo: | Artigo |
URI: | https://hdl.handle.net/1822/83536 |
DOI: | 10.1080/13876988.2019.1579976 |
ISSN: | 1805-4846 |
Versão da editora: | https://www.tandfonline.com/doi/full/10.1080/13876988.2019.1579976 |
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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Translating IPSAS into National Standards An Illustrative Comparison between Spain and Portugal.pdf | 712,78 kB | Adobe PDF | Ver/Abrir |
Este trabalho está licenciado sob uma Licença Creative Commons