847
Views
11
CrossRef citations to date
0
Altmetric
Article

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

ORCID Icon, ORCID Icon & ORCID Icon
Pages 445-462 | Received 23 Apr 2018, Accepted 17 Dec 2018, Published online: 20 Mar 2019

References

  • Adhikari, P. and Mellemvik, F., 2010, The adoption of IPSASs in South Asia: A comparative study of seven countries, in: M. Tsamenyi and U. Shahzad (Eds) Research in Accounting in Emerging Economies (Research in Accounting in Emerging Economies), Vol. 10 (UK: Emerald Group Publishing Limited), pp. 169–199.
  • Aggestam, C. and Brusca, I., 2016, The first steps towards harmonizing public sector accounting for European Union member states: Strategies and perspectives. Public Money & Management, 36(3), pp. 181–188. doi:10.1080/09540962.2016.1133970.
  • Argento, D., Peda, P., and Grossi, G., 2018, The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia. Public Administration and Development, 38(1), pp. 39–49. doi:10.1002/pad.1819.
  • Arnaboldi, M. and Azzone, G., 2010, Constructing performance measurement in the public sector. Critical Perspectives on Accounting, 21(4), pp. 266–282. doi:10.1016/j.cpa.2010.01.016.
  • Association of Chartered Certified Accountants, 2017, IPSAS implementation: Current status and challenges. Available at http://www.accaglobal.com ( accessed March 2017).
  • Becker, S. D., Jagalla, T., and Skærbæk, P., 2014, The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities. Critical Perspectives on Accounting, 25(4–5), pp. 324–338. doi:10.1016/j.cpa.2013.05.004.
  • Bellanca, S. and Vandernoot, J., 2014, International Public Sector Accounting Standards (IPSAS) implementation in the European Union (EU) member states. Journal of Modern Accounting and Auditing, 10(3), pp. 257–269. doi:10.1111/1468-0408.00148.
  • Brusca, I., Caperchione, E., Cohen, S., and Manes-Rossi, F., 2015, Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization (UK: Palgrave Macmillan).
  • Brusca, I. and Condor, V., 2002, Towards the harmonization of local accounting systems in the international context. Financial Accountability & Management, 18(2), pp. 129–162. doi:10.1111/1468-0408.00148.
  • Callon, M., 1980, Struggles and negotiation to define what is problematic and what is not: The sociology of translation, in: K. D. Knorr, R. Krhon, and R. Whitley (Eds) The Social Process of Scientific Investigation (Dordrecht and Boston: Reidel Publishing Company), pp. 197–219.
  • Callon, M., 1986, Some elements of a sociology of translation: Domestication of the scallops and the fishermen of St Brieuc Bay, in: J. Law (Ed.) Power, Action and Belief: A New Sociology of Knowledge (London and New York: Routledge & Kegan Paul), pp. 196–223.
  • Callon, M. and Latour, B., 1981, Unscrewing the big leviathan: How actors macro-structure reality and how sociologists help them to do so, in: K. D. Knorr-Cetina and A. V. Cicourel (Eds) Advances in Social Theory and Methodology: Toward an Integration of Micro and Macro Sociologies (London: Routledge), pp. 277–303.
  • Callon, M., Law, J., and Rip, A. (Eds..), 1986, Mapping the Dynamics of Science and Technology: Sociology of Science in the Real World (London: Sheridan House Inc).
  • Chan, J. L., 2008, International Public Sector Accounting Standards: Conceptual and institutional issues. The Harmonization of Government, 21, pp. 1–15.
  • Christensen, M. and Skaerbaek, P., 2010, Consultancy outputs and the purification of accounting technologies. Accounting, Organizations and Society, 35, pp. 524–545. doi:10.1016/j.aos.2009.12.001
  • Christiaens, J., Reyniers, B., and Rollé, C., 2010, Impact of IPSAS on reforming governmental financial information systems: A comparative study. International Review of Administrative Sciences, 76(3), pp. 537–554. doi:10.1177/0020852310372449.
  • Christiaens, J., Vanhee, C., Manes-Rossi, F., Aversano, N., and Van Cauwenberge, P., 2015, The Effect of IPSAS on reforming governmental financial reporting: An international comparison. International Review of Administrative Sciences, 81(1), pp. 158–177. doi:10.1177/0020852314546580.
  • Ernst and Young, 2012, Overview and comparison of public accounting and auditing practices in the 27 EU member states. Prepared for Eurostat. Available at http://ec.europa.eu/eurostat/documents/1015035/4261806/study-on-public-accounting-and-auditing-2012.pdf/5ad43e2b-2ba7-4b05-afab-d690fc2ad9dd ( accessed March 2017).
  • European Commission, 2013, Report from the Commission to the Council and the European Parliament, Towards Implementing Harmonized Public Sector Accounting Standards in Member States (Brussels: European Comission, March).
  • Gillham, B., 2008, Developing a Questionnaire (Real World Research), 2nd ed. (London: Continuum International Publishing Group, Ltd).
  • Hantrais, L., 2009, International Comparative Research: Theory, Methods and Practice (UK: Palgrave Macmillan).
  • Heald, D., 2010, The global revolution in government accounting: Introduction to theme articles. Public Money & Management, 23(1), pp. 11–12. doi:10.1111/1467-9302.00335.
  • International Consortium on Governmental Financial Management (ICGFM), 2013, IPSAS: compilation guide for developing countries. Available at http://www.dphu.org/uploads/attachements/books/books_3473_0.pdf ( accessed May 2017).
  • International Public Sector Accounting Standards Board, 2018a, Handbook of international public sector accounting pronouncements. Available at http://www.ifac.org ( accessed February 2017).
  • International Public Sector Accounting Standards Board, 2018b, IPSASB proposed strategy and work plan 2019-2023. Available at http://www.ifac.org ( accessed February 2017).
  • Jensen, G. and Smith, R., 2013, History of the IPSASB: Growing influence-reduced control? Paper to XII Permanent Study Group pf the EGPA, Salerno, Italy, May.
  • Jones, R. and Caruana, J., 2016, Governmental accounting in malta towards IPSAS within the context of the European Union. International Review of Administrative Sciences, 82(4), pp. 745–762. doi:10.1177/0020852315576705.
  • Jorge, S., Jesus, M., and Laureano, R., 2016, Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union. International Journal of Public Administration, 39(12), pp. 976–988. doi:10.1080/01900692.2015.1068324.
  • Justesen, L. and Mouritsen, J., 2011, Effects of actor-network theory in accounting research. Accounting, Auditing & Accountability Journal, 24(2), pp. 161–193. doi:10.1108/09513571111100672.
  • Law, J., 1992, Notes on the theory of the actor network: Ordering, strategy and heterogeneity. published by the Centre for Science Studies, Lancaster University. Available at http://www.comp.lancs.ac.uk/sociology/papers/Law-Notes-on-ANT ( accessed March 2017).
  • Lüder, K. and Jones, R., 2003, Present status of governmental budgeting and accounting systems in selected European countries, and reform endeavours (EURO-CIGAR). PriceWaterhouse Coopers Deutsche Revision.
  • Manes Rossi, F., Cohen, S., Caperchione, E., and Brusca, I., 2016, Harmonizing public sector accounting in Europe: Thinking out of the box. Public Money & Management, 36(3), pp. 189–196. doi:10.1080/09540962.2016.1133976.
  • Mennicken, A., 2008, Connecting worlds: The translation of international auditing standards into post-Soviet audit practice. Accounting, Organizations and Society, 33(4–5), pp. 384–414. doi:10.1016/j.aos.2007.06.001.
  • Miles, M. and Huberman, A., 1994, Qualitative Data Analysis, 2nd ed. (Thousand Oaks, CA: Sage Publications).
  • Montesinos, V., 1998, Accounting and business economics in Spain. European Accounting Review, 7(3), pp. 357–380. doi:10.1080/096381898336330.
  • O’Connell, B., Ciccotosto, S., and De Lange, P., 2014, Understanding the application of Actor-Network Theory in the process of accounting change, in: Critical Perspectives on Accounting Conference, 7-9 July, Toronto, Canada.
  • Patton, M., 2002, Qualitative Evaluation and Research Methods (Thousand Oaks, CA: Sage Publications).
  • PwC – PricewaterhouseCoopers, 2014, Collection of information related to the potential impact, including costs, of implementing accrual accounting in the public sector and technical analysis of the suitability of individual IPSAS standards 2013/S 107-182395. Available at http://www.pwc.be/en/publications/2014/epsas_oct_2014.pdf ( accessed September 2016).
  • PwC – PricewaterhouseCoopers, 2015, Towards a new era in government accounting and reporting. PwC Global survey on accounting and reporting by central governments, 2nd ed. Available at http://www.pwc.com/en_GX/gx/psrc/publications/assets/second-edition-global-survey-government.pdf= ( accessed September 2016).
  • Ryan, B., Scapens, R., and Theobald, M., 2002, Research Method and Methodology in Finance and Accounting, 2nd ed. (London: Academic Press Inc).
  • United Nations, 2011, Preparedness of United Nations system organizations for the International Public Sector Accounting Standards (IPSAS). Available at http://repository.un.org/bitstream/handle/11176/289924/A_66_308-EN.pdf?sequence=3&isAllowed=y ( accessed February 2018).
  • World Bank, 2004, Operationalizing IPSAS. FM Notes, No. 3, February 2004, Available at http://siteresources.worldbank.org/EXTFINANCIALMGMT/Resources/313217-1194983035386/FM-Note-2004-02-Operationalizing-IPSAS.pdf?resourceurlname=FM-Note-2004-02-Operationalizing-IPSAS.pdf ( accessed November 2016).

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.