Author(s): Jorge, Susana M. ; Brusca, Isabel ; Nogueira, Sónia P.
Date: 2019
Persistent ID: http://hdl.handle.net/10198/19813
Origin: Biblioteca Digital do IPB
Project/scholarship: info:eu-repo/grantAgreement/FCT/5876/UID%2FCPO%2F00758%2F2013/PT;
Subject(s): Public sector accounting; Actor network theory; Translation; Standard-setters; Comparative analysis; Policy documents; Questionnaires
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.
This study was conducted at the Research Centre in Political Science (UID/CPO/0758/2013), University of Minho and supported through funds by the Portuguese Foundation for Science and Technology, the Portuguese Ministry of Education and Science and the Spanish Regional Government of Aragon (Ref. S25-CEMBE).
