Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain
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Uploaded by Isabel Brusca
Uploaded date: July 06, 2014
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Publication date
July 06, 2014
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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.
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.
Preferred Citation
Brusca, I., Montesinos, V. & Chow, D.S.L. (2013). Legitimating International Public Sector Accounting Standards (IPSAS): The Case of Spain. Public Money and Management 33(6): 437-444.
Keywords
Accruals; budgets; IPSAS; public sector accounting; Spain
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Category
Financial accounting
Type of Paper
Published paper
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