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Impact of IPSAS on reforming governmental financial information systems: a comparative study

Johan Christiaens UGent, Brecht Reyniers and Caroline Rollé UGent (2010) INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES. 76(3). p.537-554
abstract
The diversity in reformed governmental financial information systems created a need for harmonized international accounting standards, resulting in the elaboration of the IPSAS (International Public Sector Accounting Standards). By means of a survey on experts, this study examines the extent to which European governments adopt IPSAS accrual accounting and how the differing levels of adoption can be explained. The study reveals diversity in the adoption process of IPSAS and accrual accounting. Some governments still use cash based accounting. Only a minority apply IPSAS. The majority of local and central governments apply accrual accounting disregarding IPSAS. The trend toward accrual accounting can be explained by the need for transparency and efficiency. The fact that the IPSAS are unique and offer specific know-how is the main argument for making use of them. However, a number of jurisdictions do not adopt IPSAS because they transfer their own local business accounting rules.
Please use this url to cite or link to this publication:
author
organization
year
type
journalArticle (original)
publication status
published
subject
keyword
accounting standards, accounting reform, comparative accounting study, government reporting, IPSAS, New Public Management, public sector accounting
journal title
INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES
Int. Rev. Adm. Sci.
volume
76
issue
3
pages
537 - 554
Web of Science type
Article
Web of Science id
000282093400008
JCR category
PUBLIC ADMINISTRATION
JCR impact factor
0.848 (2010)
JCR rank
21/39 (2010)
JCR quartile
3 (2010)
ISSN
0020-8523
DOI
10.1177/0020852310372449
language
English
UGent publication?
yes
classification
A1
copyright statement
I have transferred the copyright for this publication to the publisher
id
1171643
handle
http://hdl.handle.net/1854/LU-1171643
date created
2011-02-25 14:39:52
date last changed
2011-03-09 15:25:01
@article{1171643,
  abstract     = {The diversity in reformed governmental financial information systems created a need for harmonized international accounting standards, resulting in the elaboration of the IPSAS (International Public Sector Accounting Standards). By means of a survey on experts, this study examines the extent to which European governments adopt IPSAS accrual accounting and how the differing levels of adoption can be explained. The study reveals diversity in the adoption process of IPSAS and accrual accounting. Some governments still use cash based accounting. Only a minority apply IPSAS. The majority of local and central governments apply accrual accounting disregarding IPSAS. The trend toward accrual accounting can be explained by the need for transparency and efficiency. The fact that the IPSAS are unique and offer specific know-how is the main argument for making use of them. However, a number of jurisdictions do not adopt IPSAS because they transfer their own local business accounting rules.},
  author       = {Christiaens, Johan and Reyniers, Brecht and Roll{\'e}, Caroline},
  issn         = {0020-8523},
  journal      = {INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES},
  keyword      = {accounting standards,accounting reform,comparative accounting study,government reporting,IPSAS,New Public Management,public sector accounting},
  language     = {eng},
  number       = {3},
  pages        = {537--554},
  title        = {Impact of IPSAS on reforming governmental financial information systems: a comparative study},
  url          = {http://dx.doi.org/10.1177/0020852310372449},
  volume       = {76},
  year         = {2010},
}

Chicago
Christiaens, Johan, Brecht Reyniers, and Caroline Rollé. 2010. “Impact of IPSAS on Reforming Governmental Financial Information Systems: a Comparative Study.” International Review of Administrative Sciences 76 (3): 537–554.
APA
Christiaens, Johan, Reyniers, B., & Rollé, C. (2010). Impact of IPSAS on reforming governmental financial information systems: a comparative study. INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES, 76(3), 537–554.
Vancouver
1.
Christiaens J, Reyniers B, Rollé C. Impact of IPSAS on reforming governmental financial information systems: a comparative study. INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES. 2010;76(3):537–54.
MLA
Christiaens, Johan, Brecht Reyniers, and Caroline Rollé. “Impact of IPSAS on Reforming Governmental Financial Information Systems: a Comparative Study.” INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES 76.3 (2010): 537–554. Print.