IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations
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Uploaded by francesca Manes Rossi
Uploaded date: July 12, 2014
2299
Publication date
July 01, 2014
Paper language
Abstract
Accounting and reporting systems in public administrations of European countries have deeply
changed in the last 20 years due to the new public management wave and the trend toward
international harmonization. This research aims to examine the possibility of implementing
International Public Sector Accounting Standards Board’s (IPSASB’s) Conceptual Framework
(CF), by observing accounting and reporting systems in the different governmental levels of
countries selected and taking into account the embedded traditional characteristics of European
countries. Results highlight how many structural differences still occur within and among countries,
showing that much work is still necessary to obtain harmonization as implied in the
IPSASB’s CF.
changed in the last 20 years due to the new public management wave and the trend toward
international harmonization. This research aims to examine the possibility of implementing
International Public Sector Accounting Standards Board’s (IPSASB’s) Conceptual Framework
(CF), by observing accounting and reporting systems in the different governmental levels of
countries selected and taking into account the embedded traditional characteristics of European
countries. Results highlight how many structural differences still occur within and among countries,
showing that much work is still necessary to obtain harmonization as implied in the
IPSASB’s CF.
Preferred Citation
Francesca Manes Rossi, Natalia Aversano & Johan Christiaens (2014) IPSASB’s Conceptual Framework:
Coherence with Accounting Systems in European Public Administrations, International Journal of Public Administration, 37:8,
456-465, DOI: 10.1080/01900692.2014.903269
Coherence with Accounting Systems in European Public Administrations, International Journal of Public Administration, 37:8,
456-465, DOI: 10.1080/01900692.2014.903269
Keywords
IPSASs: harmonization; accounting and reporting system; conceptual framework
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Category
Financial accounting
Type of Paper
Published paper
How to get the paper
From the journal