Advanced search
1 file | 145.53 KB Add to list

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

Author
Organization
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.
Keywords
accounting standards, accounting reform, comparative accounting study, government reporting, IPSAS, New Public Management, public sector accounting

Downloads

  • (...).pdf
    • full text
    • |
    • UGent only
    • |
    • PDF
    • |
    • 145.53 KB

Citation

Please use this url to cite or link to this publication:

MLA
Christiaens, Johan, et al. “Impact of IPSAS on Reforming Governmental Financial Information Systems: A Comparative Study.” INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES, vol. 76, no. 3, 2010, pp. 537–54, doi:10.1177/0020852310372449.
APA
Christiaens, J., 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. https://doi.org/10.1177/0020852310372449
Chicago author-date
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): 537–54. https://doi.org/10.1177/0020852310372449.
Chicago author-date (all authors)
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. doi:10.1177/0020852310372449.
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.
IEEE
[1]
J. Christiaens, B. Reyniers, and C. Rollé, “Impact of IPSAS on reforming governmental financial information systems: a comparative study,” INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES, vol. 76, no. 3, pp. 537–554, 2010.
@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 Rollé, Caroline}},
  issn         = {{0020-8523}},
  journal      = {{INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES}},
  keywords     = {{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://doi.org/10.1177/0020852310372449}},
  volume       = {{76}},
  year         = {{2010}},
}

Altmetric
View in Altmetric
Web of Science
Times cited: