88507 20200716101455.0 doi 10.1080/13876988.2019.1579976 sideral 111314 ART-2019-111314 eng Jorge, S. Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal 2019 Access copy available to the general public Unrestricted 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. info:eu-repo/grantAgreement/ES/DGA/S25 info:eu-repo/semantics/openAccess All rights reserved http://www.europeana.eu/rights/rr-f/ 1.414 2019 PUBLIC ADMINISTRATION 33 / 48 = 0.688 2019 Q3 T3 0.589 2019 Sociology and Political Science 2019 Q1 Public Administration 2019 Q2 info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion (orcid)0000-0002-2897-1744 Brusca, I. Universidad de Zaragoza Nogueira, S.P. 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 21, 5 (2019), 445-462 JOURNAL OF COMPARATIVE POLICY ANALYSIS JOURNAL OF COMPARATIVE POLICY ANALYSIS 1387-6988 174267 http://zaguan.unizar.es/record/88507/files/texto_completo.pdf Postprint 277320 http://zaguan.unizar.es/record/88507/files/texto_completo.jpg?subformat=icon icon Postprint oai:zaguan.unizar.es:88507 articulos driver 2020-07-16-09:09:02 ARTICLE