Uploaded by Susana Jorge Uploaded date: May 09, 2023
October 12, 2022
This article addresses the development of standardized Charts of Accounts (CoAs) in public sector accounting and reporting. In particular, it focuses on matters concerning the role CoAs have, or should have, at a national level, their main technicalities and the expected impact of using them as a bookkeeping instrument on the accuracy of accounting records and, ultimately, on the reliability and usability of the financial information for different purposes. Empirical evidence is provided from a survey to representatives of accounting international and national (Belgium, Brazil, Estonia and Portugal) standard-setters and preparers.
Susana Jorge, Giovanna Dabbicco, Caroline Aggestam-Pontoppidan & Diana Vaz de Lima (2022) New development: The development of standardized charts of accounts in public sector accounting, Public Money & Management, 42:7, 530-533, DOI: 10.1080/09540962.2022.2106680
accounts codes, accounting records, budget classifications, comparability, consolidated reporting. GFS classifications, harmonization, information reliability
- Comparative Research
- International Accounting / Accounting Harmonization
Type of Paper