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Translating IPSAS into national standards: an illustrative comparison between Spain and Portugal

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Resumo: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.
Autores principais:Jorge, Susana
Outros Autores:Brusca, Isabel; Nogueira, Sónia P.
Assunto:Public sector accounting Actor network theory Translation Standard-setters Comparative analysis Policy documents Questionnaires Ciências Sociais::Ciências Políticas
Ano:2019
País:Portugal
Tipo de documento:artigo
Tipo de acesso:acesso aberto
Instituição associada:Universidade do Minho
Idioma:inglês
Origem:RepositóriUM - Universidade do Minho

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