Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal

Abstract

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.

Keywords:

• public sector accounting
• actor network theory
• translation
• standard-setters
• comparative analysis
• policy documents
• questionnaires

Notes

1. Christensen and Skaerbaek (2010) demonstrate that consultancy outputs (such as consultancy project reports, seminars, briefings and similar), are part of practices to cultivate social conflict in the purification of accounting technologies.

2. This classification disregards the level of government.

3. The second questionnaire was inspired by IPSASB’s publications “A Closer Look At”.

4. One particular matter supported by the EUROSTAT was the creation of the “state” as a reporting entity, creating conditions to the future preparation of Whole of Government Accounts (WGA).

Additional information

Funding

This study was conducted at the Research Centre in Political Science (UID/CPO/0758/2013), University of Minho and supported through funds by the Portuguese Foundation for Science and Technology, the Portuguese Ministry of Education and Science and the Spanish Regional Government of Aragon (Ref. S25-CEMBE).

Notes on contributors

Susana Jorge

Susana Jorge is Tenured Professor with accreditation at the Faculty of Economics, University of Coimbra, Portugal. Affiliated researcher of CICP – Centro de Investigação em Ciência Política (Research Centre in Political Science), University of Minho (Braga), Portugal. Lecturer and researcher in Public Sector Accounting, especially focusing on financial reporting and in local government. She is a member of several research international networks, such as the Comparative International Governmental Accounting Research (CIGAR) and the European Group of Public Administration (EGPA).

Isabel Brusca

Isabel Brusca is a Professor in the Department of Accounting and Finance at the University of Zaragoza. Her research and professional interest is focused on public sector accounting. She has participated in numerous research projects in this field and is the author of several books and papers in prestigious journals. She is a member of several research groups and networks, such as the CIGAR and EGPA, and has been consultant of the Committee on Local and Regional Democracy (CDLR) of the Council of Europe.

Sónia P. Nogueira

Sónia P. Nogueira is Professor of Public Sector Accounting and Management at the Polytechnic Institute of Bragança, Portugal and a researcher at the Research Centre in Political Science, Portugal. She received her PhD in Economics and Business from Autonomous University of Madrid in 2012. She is currently working on projects about public sector accounting and management, particularly in the local and central government areas and focusing on financial reporting.