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Governmental Accounting Maturity Toward IPSASs and the Approximation to National Accounts in the European Union

Author

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  • Susana Margarida Jorge
  • Maria Antónia Jesus
  • Raul M. S. Laureano

Abstract

International Public Sector Accounting Standards (IPSASs) are a good reference for a harmonized microaccounting system allowing more transparency and quality in public sector accounting across EU member-States. However, questions remain concerning IPSASs contribution to the convergence between Governmental Accounting (GA) and the National Accounts (NA). This article assess how the proximity to an IPSAS-based accounting system in GA has impact on the diversity and materiality of GA-NA budgetary deficit/surplus adjustments, hence analyzing whether IPSASs might contribute to GA-NA reconciliation. Main findings show that IPSASs do not make considerable difference in terms of GA-NA adjustments, so IPSASs-based EPSASs will hardly contribute to approaching GA-NA.

Suggested Citation

  • Susana Margarida Jorge & Maria Antónia Jesus & Raul M. S. Laureano, 2016. "Governmental Accounting Maturity Toward IPSASs and the Approximation to National Accounts in the European Union," International Journal of Public Administration, Taylor & Francis Journals, vol. 39(12), pages 976-988, October.
    • Handle: RePEc:taf:lpadxx:v:39:y:2016:i:12:p:976-988
    DOI: 10.1080/01900692.2015.1068324
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