Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach
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Uploaded by Marco Bisogno
Uploaded date: September 02, 2022
884
Publication date
August 19, 2022
Paper language
Abstract
Synopsis
The research problem
We investigated the association between public-sector accounting reforms and efficiency at a central-government level, assessing efficiency through a global perspective.
Motivation
The effects of financial management reforms on efficiency have rarely been investigated. We contribute to the academic debate concerning both public-sector accounting reforms (implementation of international accounting standards and accrual-accounting systems) and governmental efficiency, merging two streams of literature that have not been investigated thoroughly.
The test hypotheses
?1: Countries that have implemented IPSAS are more efficient.
?2: Countries that have implemented accrual-accounting systems are more efficient.
Target population
We used a sample of 22 European countries in the period 2010–2018.
Adopted methodology
We adopted a two-step approach: first, we created several efficiency indicators using different techniques; second, we implemented a model to test our hypotheses.
Analyses
Data Envelopment Analysis (DEA) technique, DEA with application of the bootstrap technique, and Order-m model
Findings
Accrual accounting was positively associated with efficiency while findings did not totally support an association with IPSAS.
The research problem
We investigated the association between public-sector accounting reforms and efficiency at a central-government level, assessing efficiency through a global perspective.
Motivation
The effects of financial management reforms on efficiency have rarely been investigated. We contribute to the academic debate concerning both public-sector accounting reforms (implementation of international accounting standards and accrual-accounting systems) and governmental efficiency, merging two streams of literature that have not been investigated thoroughly.
The test hypotheses
?1: Countries that have implemented IPSAS are more efficient.
?2: Countries that have implemented accrual-accounting systems are more efficient.
Target population
We used a sample of 22 European countries in the period 2010–2018.
Adopted methodology
We adopted a two-step approach: first, we created several efficiency indicators using different techniques; second, we implemented a model to test our hypotheses.
Analyses
Data Envelopment Analysis (DEA) technique, DEA with application of the bootstrap technique, and Order-m model
Findings
Accrual accounting was positively associated with efficiency while findings did not totally support an association with IPSAS.
Preferred Citation
Cuadrado-Ballesteros, B., Bisogno. M., and Via, G. (2022), Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach. The International Journal of Accounting, https://doi.org/10.1142/S1094406022500172
Keywords
Public-sector accounting; IPSAS; accrual-basis; efficiency; governmental performance
Email
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Category
International Accounting / Accounting Harmonization
Type of Paper
Published paper
How to get the paper
From the journal