Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal Sandra Cohen

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Uploaded by Sandra Cohen     Uploaded date: January 10, 2020    
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Publication date
March 20, 2019
Paper language
Abstract
The purpose of this paper is to provide insights about the process of adaptation of countries’ accounting standards to the International Public Sector Accounting Standards (IPSAS). Using a comparative international perspective involving Portugal and Spain, the paper relies on the concept of “translation”, developed under the actor-network theory, to understand how the IPSAS became an obligatory passage point and how its implementation became a public policy introduced in the public sector accounting reforms in these countries, and what have been the main drivers and actors in the process. It contributes to showing how, in practice, countries are mobilized and enrol in the adoption of IPSAS.
Preferred Citation
JORGE, Susana; BRUSCA, Isabel; NOGUEIRA, Sónia; «Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal»; Journal of Comparative Policy Analysis: research and practice, Vol. 21(5), 2019, pp. 445-462.
Keywords
public sector accounting; actor network theory; translation; standard-setters; comparative analysis; policy documents; questionnaires
Category
  • Comparative Research
  • Financial accounting
  • Other
Type of Paper
Published paper

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