Translating IPSAS into national standards: an illustrative comparison between Spain and Portugal

• Autor(a) principal: Jorge, Susana
• Data de Publicação: 2019
• Outros Autores: Brusca, Isabel, Nogueira, Sónia P.
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: https://hdl.handle.net/1822/83536
• topic: Public sector accounting; Actor network theory; Translation; Standard-setters; Comparative analysis; Policy documents; Questionnaires; Ciências Sociais::Ciências Políticas

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.