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

Jorge, S. ; Brusca, I. (Universidad de Zaragoza) ; Nogueira, S.P.

Resumen: 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.

Idioma: Inglés

DOI: 10.1080/13876988.2019.1579976

Año: 2019

Publicado en: JOURNAL OF COMPARATIVE POLICY ANALYSIS 21, 5 (2019), 445-462
ISSN: 1387-6988

Factor impacto JCR: 1.414 (2019)

Categ. JCR: PUBLIC ADMINISTRATION rank: 33 / 48 = 0.688 (2019) - Q3 - T3

Factor impacto SCIMAGO: 0.589 - Sociology and Political Science (Q1) - Public Administration (Q2)

Financiación: info:eu-repo/grantAgreement/ES/DGA/S25

Tipo y forma: Artículo (PostPrint)

Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)