58467 20200221144259.0 doi 10.1177/0020852316665048 sideral 97527 ART-2016-97527 eng Manes-Rossi, F. Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards 2016 Access copy available to the general public Unrestricted The international framework: accrual accounting prevalence European countries, as well as other countries worldwide, have recently witnessed profound changes in their accounting systems at all levels of government. These reforms have at their core the need for high-quality and relevant financial information that would eventually be used for transparency and accountability purposes. They have mainly been inspired by the private sector and they encapsulate almost unanimously the application of accrual accounting (Lapsley et al., 2009). In their effort to develop a robust accrual accounting reference framework, several countries have considered the use of the International Public Sector Accounting Standards (IPSAS) as a benchmark of high-quality standards that enjoys international acceptance.... info:eu-repo/semantics/openAccess by-nc-nd http://creativecommons.org/licenses/by-nc-nd/3.0/es/ 1.35 2016 PUBLIC ADMINISTRATION 23 / 47 = 0.489 2016 Q2 T2 0.685 2016 Sociology and Political Science 2016 Q1 Public Administration 2016 Q2 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Cohen, S. Caperchione, E. (orcid)0000-0002-2897-1744 Brusca, I. Universidad de Zaragoza 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 82, 4 (2016), 718-723 Int. rev. adm. sci. INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES 0020-8523 124508 http://zaguan.unizar.es/record/58467/files/texto_completo.pdf Versión publicada 59873 http://zaguan.unizar.es/record/58467/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:58467 articulos driver 2020-02-21-13:31:15 ARTICLE