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Public Money & Management Volume 42, 2022 - Issue 7: Second CIGAR Annual Issue
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New developments

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

Susana Jorgea Faculty of Economics, University of Coimbra, and Research Centre in Political Centre, University of Minho, PortugalORCID Iconhttps://orcid.org/0000-0003-4850-2387
ORCID Icon,
Giovanna Dabbiccob National Accounts Department of Istituto Nazionale di Statistica (ISTAT), ItalyORCID Iconhttps://orcid.org/0000-0002-3056-5112
ORCID Icon,
Caroline Aggestam-Pontoppidanc Copenhagen Business School, Denmark and Kristianstad University, SwedenORCID Iconhttps://orcid.org/0000-0002-9979-6023
ORCID Icon &
Diana Vaz de Limad Department of Accountancy and Actuarial Sciences and Postgraduate Program in Administration (PPGA), University of Brasília, BrazilORCID Iconhttps://orcid.org/0000-0002-4477-445X
ORCID Icon
Pages 530-533 | Published online: 12 Oct 2022

References

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  • Dabbicco, G., & Mattei, G. (2021). The reconciliation of budgeting with financial reporting: A comparative study of Italy and the UK. Public Money & Management, 41(2), 127–137. https://doi.org/10.1080/09540962.2019.1708059
  • European Commission. (2013a). Towards implementing harmonized public sector accounting standards in member states, the suitability of IPSAS for the member states. Report from the Commission to the Council and the European Parliament [COM(2013) 114 final].
  • European Commission. (2013b). Note for the attention of Prof. Dr Andreas Bergmann, comments on the Consultation paper: IPSASs and Government Finance Statistics reporting guidelines. ESTAT/D-3/FL/JV/eb D (2013) 896453.
  • European Commission. (2022). European Commission green budgeting reference framework. https://ec.europa.eu/info/sites/default/files/economy-finance/european_commission_green_budgeting_reference_framework.pdf
  • EUROSTAT. (2017). EPSAS issue paper on the national approaches to harmonization of chart of accounts. Paper by PwC on behalf of Eurostat, EPSAS WG 17/12. European Commission.
  • Honoré, P. A., Leider, J. P., Singletary, V., & Ross, D. A. (2015). Taking a step forward in public health finance: Establishing standards for a uniform chart of accounts crosswalk. Journal of Public Health Management and Practice, 21(5), 509–513.
  • IFAC/CIPFA. (2021). International public sector financial accountability index: 2020. https://www.ifac.org/publications/international-public-sector-financial-accountability-index-2021-status-report.
  • IMF. (2011). Chart of accounts: A critical element of the public financial management framework. Prepared by Julie Cooper and Sailendra Pattanayak. Fiscal Affairs Department.
  • Moura, P. A. A., Lima, D. V., & Ferreira, L. O. G. (2012). Chart of accounts and convergence with international standards: A comparative study of proposals of the Brazilian and Spanish Governments. Contabilidade, Gestão e Governança, 15(1), 3–16.
  • Polzer, T., Grossi, G., & Reichard, C. (2022). Implementation of the international public sector accounting standards in Europe. Variations on a global theme. Accounting Forum, 46(1), 57–82.

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