New development: the development of standardized charts of accounts in public sector accounting

Detalhes bibliográficos
Autor(a) principal: Jorge, Susana
Data de Publicação: 2022
Outros Autores: Dabbicco, Giovanna, Aggestam-Pontoppidan, Caroline, Lima, Diana Vaz de
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://hdl.handle.net/1822/83842
Resumo: This article addresses the development of standardized Charts of Accounts (CoAs) in public sector accounting and reporting. In particular, it focuses on matters concerning the role CoAs have, or should have, at a national level, their main technicalities and the expected impact of using them as a bookkeeping instrument on the accuracy of accounting records and, ultimately, on the reliability and usability of the financial information for different purposes. Empirical evidence is provided from a survey to representatives of accounting international and national (Belgium, Brazil, Estonia and Portugal) standard-setters and preparers.
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spelling New development: the development of standardized charts of accounts in public sector accountingAccounts codesAccounting recordsBudget classificationsComparabilityConsolidated reportingGFS classificationsHarmonizationInformation reliabilityCiências Sociais::Economia e GestãoSocial SciencesThis article addresses the development of standardized Charts of Accounts (CoAs) in public sector accounting and reporting. In particular, it focuses on matters concerning the role CoAs have, or should have, at a national level, their main technicalities and the expected impact of using them as a bookkeeping instrument on the accuracy of accounting records and, ultimately, on the reliability and usability of the financial information for different purposes. Empirical evidence is provided from a survey to representatives of accounting international and national (Belgium, Brazil, Estonia and Portugal) standard-setters and preparers.This study was partially conducted at the Research Centre in Political Science, University of Minho (UIDB/CPO/00758/2020) and supported by the Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science through national funds.RoutledgeUniversidade do MinhoJorge, SusanaDabbicco, GiovannaAggestam-Pontoppidan, CarolineLima, Diana Vaz de20222022-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/1822/83842engSusana Jorge, Giovanna Dabbicco, Caroline Aggestam-Pontoppidan & Diana Vaz de Lima (2022) New development: The development of standardized charts of accounts in public sector accounting, Public Money & Management, 42:7, 530-533, DOI: 10.1080/09540962.2022.21066800954-09621467-930210.1080/09540962.2022.2106680https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2106680info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-21T11:56:37Zoai:repositorium.sdum.uminho.pt:1822/83842Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T18:46:14.848493Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv New development: the development of standardized charts of accounts in public sector accounting
title New development: the development of standardized charts of accounts in public sector accounting
spellingShingle New development: the development of standardized charts of accounts in public sector accounting
Jorge, Susana
Accounts codes
Accounting records
Budget classifications
Comparability
Consolidated reporting
GFS classifications
Harmonization
Information reliability
Ciências Sociais::Economia e Gestão
Social Sciences
title_short New development: the development of standardized charts of accounts in public sector accounting
title_full New development: the development of standardized charts of accounts in public sector accounting
title_fullStr New development: the development of standardized charts of accounts in public sector accounting
title_full_unstemmed New development: the development of standardized charts of accounts in public sector accounting
title_sort New development: the development of standardized charts of accounts in public sector accounting
author Jorge, Susana
author_facet Jorge, Susana
Dabbicco, Giovanna
Aggestam-Pontoppidan, Caroline
Lima, Diana Vaz de
author_role author
author2 Dabbicco, Giovanna
Aggestam-Pontoppidan, Caroline
Lima, Diana Vaz de
author2_role author
author
author
dc.contributor.none.fl_str_mv Universidade do Minho
dc.contributor.author.fl_str_mv Jorge, Susana
Dabbicco, Giovanna
Aggestam-Pontoppidan, Caroline
Lima, Diana Vaz de
dc.subject.por.fl_str_mv Accounts codes
Accounting records
Budget classifications
Comparability
Consolidated reporting
GFS classifications
Harmonization
Information reliability
Ciências Sociais::Economia e Gestão
Social Sciences
topic Accounts codes
Accounting records
Budget classifications
Comparability
Consolidated reporting
GFS classifications
Harmonization
Information reliability
Ciências Sociais::Economia e Gestão
Social Sciences
description This article addresses the development of standardized Charts of Accounts (CoAs) in public sector accounting and reporting. In particular, it focuses on matters concerning the role CoAs have, or should have, at a national level, their main technicalities and the expected impact of using them as a bookkeeping instrument on the accuracy of accounting records and, ultimately, on the reliability and usability of the financial information for different purposes. Empirical evidence is provided from a survey to representatives of accounting international and national (Belgium, Brazil, Estonia and Portugal) standard-setters and preparers.
publishDate 2022
dc.date.none.fl_str_mv 2022
2022-01-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://hdl.handle.net/1822/83842
url https://hdl.handle.net/1822/83842
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Susana Jorge, Giovanna Dabbicco, Caroline Aggestam-Pontoppidan & Diana Vaz de Lima (2022) New development: The development of standardized charts of accounts in public sector accounting, Public Money & Management, 42:7, 530-533, DOI: 10.1080/09540962.2022.2106680
0954-0962
1467-9302
10.1080/09540962.2022.2106680
https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2106680
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Routledge
publisher.none.fl_str_mv Routledge
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
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reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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