000088507 001__ 88507
000088507 005__ 20200716101455.0
000088507 0247_ $$2doi$$a10.1080/13876988.2019.1579976
000088507 0248_ $$2sideral$$a111314
000088507 037__ $$aART-2019-111314
000088507 041__ $$aeng
000088507 100__ $$aJorge, S.
000088507 245__ $$aTranslating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal
000088507 260__ $$c2019
000088507 5060_ $$aAccess copy available to the general public$$fUnrestricted
000088507 5203_ $$aThe 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.
000088507 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S25
000088507 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000088507 590__ $$a1.414$$b2019
000088507 591__ $$aPUBLIC ADMINISTRATION$$b33 / 48 = 0.688$$c2019$$dQ3$$eT3
000088507 592__ $$a0.589$$b2019
000088507 593__ $$aSociology and Political Science$$c2019$$dQ1
000088507 593__ $$aPublic Administration$$c2019$$dQ2
000088507 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000088507 700__ $$0(orcid)0000-0002-2897-1744$$aBrusca, I.$$uUniversidad de Zaragoza
000088507 700__ $$aNogueira, S.P.
000088507 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000088507 773__ $$g21, 5 (2019), 445-462$$pJOURNAL OF COMPARATIVE POLICY ANALYSIS$$tJOURNAL OF COMPARATIVE POLICY ANALYSIS$$x1387-6988
000088507 8564_ $$s174267$$uhttps://zaguan.unizar.es/record/88507/files/texto_completo.pdf$$yPostprint
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000088507 951__ $$a2020-07-16-09:09:02
000088507 980__ $$aARTICLE