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Brusca, Isabel, 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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Abstract
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: | 10.1080/09540962.2013.836006 |
| Depositing User: | Danny Chow |
| Date Deposited: | 04 May 2022 11:38 |
| Journal or Publication Title: | Public Money & Management |
| Publisher: | Taylor & Francis (Routledge) |
| Refereed: | Yes |
| Related URLs: | |
| 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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