Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union

Detalhes bibliográficos
Autor(a) principal: Jorge, Susana Margarida
Data de Publicação: 2016
Outros Autores: Jesus, Maria Antónia, Laureano, Raul M. S.
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://hdl.handle.net/1822/83285
Resumo: 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.
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spelling Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European UnionAdjustmentsCentral governmentDeficit/surplusGovernmental accountingNational accountsCiências Sociais::Ciências PolíticasSocial SciencesInternational 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.RoutledgeUniversidade do MinhoJorge, Susana MargaridaJesus, Maria AntóniaLaureano, Raul M. S.2016-082016-08-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/1822/83285engJorge, 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/10.1080/01900692.2015.10683240190-06921532-426510.1080/01900692.2015.1068324https://www.tandfonline.com/doi/full/10.1080/01900692.2015.1068324info: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:RCAAP2023-07-21T12:53:40Zoai:repositorium.sdum.uminho.pt:1822/83285Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T19:53:04.473234Repositório 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 Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union
title Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union
spellingShingle Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union
Jorge, Susana Margarida
Adjustments
Central government
Deficit/surplus
Governmental accounting
National accounts
Ciências Sociais::Ciências Políticas
Social Sciences
title_short Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union
title_full Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union
title_fullStr Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union
title_full_unstemmed Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union
title_sort Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union
author Jorge, Susana Margarida
author_facet Jorge, Susana Margarida
Jesus, Maria Antónia
Laureano, Raul M. S.
author_role author
author2 Jesus, Maria Antónia
Laureano, Raul M. S.
author2_role author
author
dc.contributor.none.fl_str_mv Universidade do Minho
dc.contributor.author.fl_str_mv Jorge, Susana Margarida
Jesus, Maria Antónia
Laureano, Raul M. S.
dc.subject.por.fl_str_mv Adjustments
Central government
Deficit/surplus
Governmental accounting
National accounts
Ciências Sociais::Ciências Políticas
Social Sciences
topic Adjustments
Central government
Deficit/surplus
Governmental accounting
National accounts
Ciências Sociais::Ciências Políticas
Social Sciences
description 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.
publishDate 2016
dc.date.none.fl_str_mv 2016-08
2016-08-01T00:00:00Z
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/1822/83285
url https://hdl.handle.net/1822/83285
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 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
0190-0692
1532-4265
10.1080/01900692.2015.1068324
https://www.tandfonline.com/doi/full/10.1080/01900692.2015.1068324
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
institution RCAAP
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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