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

被引：51

作者：

Brusca, Isabel ^{[1
]}

Montesinos, Vicente ^{[2
]}

Chow, Danny S. L. ^{[3
]}

机构：

[1] Univ Zaragoza, Dept Accounting, E-50009 Zaragoza, Spain

[2] Univ Valencia, E-46003 Valencia, Spain

[3] Univ Durham, Sch Business, Durham DH1 3HP, England

来源：

PUBLIC MONEY & MANAGEMENT | 2013年 / 33卷 / 06期

关键词：

Accruals; budgets; IPSAS; public sector accounting; Spain; FINANCIAL INFORMATION-SYSTEMS; GOVERNMENT; CIRCUMSPECTION; REVOLUTION;

D O I：

10.1080/09540962.2013.836006

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

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.

引用

页码：437 / 444

页数：8

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