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    Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain

    Brusca, Isabel and Montesinos, Vicente and Chow, Danny (2013) Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain. Public Money & Management, 33 (6). pp. 437-444. ISSN 0954-0962

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    Examinations of the growth in the adoption of International Public Sector Accounting Standards (IPSAS) at a global level have focused on Anglo-Saxon countries. This paper considers the implications of IPSAS adoption in Spain. The authors found that a combination of factors, such as the political need to demonstrate improvements in public sector accountability, ‘code-law’ based systems of governance, European Union pressures for the harmonization of business accounting and the credibility resulting from major international institutions adopting IPSAS, all contributed to its legitimation in Spain.

    Item Type: Article
    Keywords: Accruals; budgets; IPSAS; public sector accounting; Spain;
    Academic Unit: Faculty of Social Sciences > School of Business
    Item ID: 15918
    Identification Number:
    Depositing User: Danny Chow
    Date Deposited: 04 May 2022 11:38
    Journal or Publication Title: Public Money & Management
    Publisher: Taylor & Francis (Routledge)
    Refereed: Yes
    Use Licence: This item is available under a Creative Commons Attribution Non Commercial Share Alike Licence (CC BY-NC-SA). Details of this licence are available here

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