6 documents found, page 1 of 1
The IPSAS implementation and the use and usefulness of accounting information: ...
Gomes, Patrícia; Brusca, Isabel; Fernandes, Maria; Vilhena, EstelaPurpose This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of chief financial officers (CFOs). Design/methodology/approach The paper uses a mix of qualitative and quantitati...
The IPSAS implementation and the use and usefulness of accounting information: ...
Gomes, Patrícia; Brusca, Isabel; Fernandes, Maria J.; Vilhena, EstelaPurpose – This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of chief financial officers (CFOs). Design/methodology/approach – The paper uses a mix of qualitative and quanti...
Are higher education institutions in Europe preparing students for IPSAS?
Adam, Berit; Brusca, Isabel; Caperchione, Eugenio; Heiling, Jens; Jorge, Susana Margarida F.; Manes Rossi, FrancescaPurpose The purpose of this paper is to analyze whether higher education institutions (HEIs) in EU Member States are aware of the relevance of the ongoing reforms in public sector accounting (PSA) and the need to prepare their students to become expert professionals in that area. It particularly assesses whether these organizations currently provide, or will provide in the near future, education on Internationa...
Implementing the International Public Sector Accounting Standards for consolida...
Gomes, Patrícia; Brusca, Isabel; Fernandes, Maria JoséPortugal and Spain have reformed their national standards to adapt them to the International Public Sector Accounting Standards (IPSAS). This paper explains the process of implementing the IPSAS for consolidated reporting in the two countries and the advantages and disadvantages which have emerged. The results highlight the role of the IPSAS in improving the quality and use of consolidated financial statements ...
Translating IPSAS into national standards: an illustrative comparison between S...
Jorge, Susana M.; Brusca, Isabel; Nogueira, Sónia P.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 an...
Translating IPSAS into national standards: an illustrative comparison between S...
Jorge, Susana; Brusca, Isabel; Nogueira, Sónia P.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 an...