International Journal of Public Administration, Volume 38, Issue 4 (2015)

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International Journal of Public Administration, Volume 38, Issue 4 (2015)

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New Challenges for Public Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts

Symposium Articles

Editorial
Introduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts
Francesca Manes Rossi, Susana Jorge, Maria Antónia Jesus & Eugenio Caperchione
Pages: 237-239
Published online: 24 Feb 2015
First Page PreviewforIntroduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts | Full Text | References | PDF (59.2 KB)
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Article
EPSAS—Worrying the Wrong End of the Stick?
Rowan H. Jones & Josette Caruana
Pages: 240-252
Published online: 24 Feb 2015
AbstractforEPSAS—Worrying the Wrong End of the Stick? | Full Text | References | PDF (272.7 KB)
  • 470 Views
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Article
The Impact of Accrual-Based Public Accounting Harmonization on EU Macroeconomic Surveillance and Governments’ Policy Decision-Making
Giovanna Dabbicco
Pages: 253-267
Published online: 24 Feb 2015
AbstractforThe Impact of Accrual-Based Public Accounting Harmonization on EU Macroeconomic Surveillance and Governments’ Policy Decision-Making | Full Text | References | PDF (160.4 KB)
  • 772 Views
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Article
The International Harmonization Process of Public Sector Accounting in Portugal: The Perspective of Different Stakeholders
Patrícia S. Gomes, Maria José Fernandes & João Baptista Da Costa Carvalho
Pages: 268-281
Published online: 24 Feb 2015
AbstractforThe International Harmonization Process of Public Sector Accounting in Portugal: The Perspective of Different Stakeholders | Full Text | References | PDF (186 KB)
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Article
Do Nasty and Pleasant Surprises Regarding Tax Revenue Explain Spending Drifts? The Case of the Swiss Cantons
Nils Soguel & Cécile Ecabert
Pages: 282-296
Published online: 24 Feb 2015
AbstractforDo Nasty and Pleasant Surprises Regarding Tax Revenue Explain Spending Drifts? The Case of the Swiss Cantons | Full Text | References | PDF (161.8 KB)
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Article
Do Accrual Numbers Really Affect the Financial Market? An Empirical Analysis of ESA Accounts Across the EU
Alessandro Giosi, Sandro Brunelli & Marco Caiffa
Pages: 297-310
Published online: 24 Feb 2015
AbstractforDo Accrual Numbers Really Affect the Financial Market? An Empirical Analysis of ESA Accounts Across the EU | Full Text | References | PDF (179.4 KB)
  • 240 Views
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Article
Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49
Marco Bisogno, Serena Santis & Aurelio Tommasetti
Pages: 311-324
Published online: 24 Feb 2015
AbstractforPublic-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49 | Full Text | References | PDF (525.9 KB)
  • 851 Views
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Article
Pursuing Private or Public Accountability in the Public Sector? Applying IPSASs to Define the Reporting Entity in Municipal Consolidation
Giuseppe Grossi & Ileana Steccolini
Pages: 325-334
Published online: 24 Feb 2015
AbstractforPursuing Private or Public Accountability in the Public Sector? Applying IPSASs to Define the Reporting Entity in Municipal Consolidation | Full Text | References | PDF (130.1 KB)
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