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The International Harmonization Process of Public Sector Accounting in Portugal: The Perspective of Different Stakeholders

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  • Patrícia S. Gomes
  • Maria José Fernandes
  • João Baptista Da Costa Carvalho

Abstract

This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.

Suggested Citation

  • Patrícia S. Gomes & Maria José Fernandes & João Baptista Da Costa Carvalho, 2015. "The International Harmonization Process of Public Sector Accounting in Portugal: The Perspective of Different Stakeholders," International Journal of Public Administration, Taylor & Francis Journals, vol. 38(4), pages 268-281, March.
    • Handle: RePEc:taf:lpadxx:v:38:y:2015:i:4:p:268-281
    DOI: 10.1080/01900692.2015.1001237
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    Cited by:

    1. Dr Kayode Ismaila ASHAJU & Professor Ofuan James ILABOYA & Professor Alade Sule OMOYE Author-Workplace-NameDepartment of Accounting, Faculty of Management Sciences, University of Benin, Benin City, Ni, 2024. "International Public Sector Accounting Standards Implementation Resources and Government Financial Reporting Quality: The Moderating Influence of Institutional Culture," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(8), pages 1394-1411, August.
    2. Schiavi, Giovana Sordi & Behr, Ariel & Marcolin, Carla Bonato, 2024. "Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).

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