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Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain

Author

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  • Isabel Brusca
  • Vicente Montesinos
  • Danny S. L. Chow

Abstract

Examinations of the growth in the adoption of International Public Sector Accounting Standards (IPSAS) at a global level have focused on Anglo-Saxon countries. This paper considers the implications of IPSAS adoption in Spain. The authors found that a combination of factors, such as the political need to demonstrate improvements in public sector accountability, 'code-law' based systems of governance, European Union pressures for the harmonization of business accounting and the credibility resulting from major international institutions adopting IPSAS, all contributed to its legitimation in Spain.

Suggested Citation

  • Isabel Brusca & Vicente Montesinos & Danny S. L. Chow, 2013. "Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain," Public Money & Management, Taylor & Francis Journals, vol. 33(6), pages 437-444, November.
  • Handle: RePEc:taf:pubmmg:v:33:y:2013:i:6:p:437-444
    DOI: 10.1080/09540962.2013.836006
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    Cited by:

    1. Elaine Stewart & Ciaran Connolly, 2021. "Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 557-592, September.
    2. Andrei-Răzvan CRIȘAN, 2014. "Similarities And Dissimilarities Between The Romanian Public Accounting System And Ipsas 1 – Presentation Of Financial Statements," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 229-235, July.
    3. Wioletta Mierzejewska, 2016. "STRATEGIES AND STRUCTURES OF POLISH SMEs," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    4. Vincenzo Sforza & Riccardo Cimini, 2017. "Running the Obstacle Race towards Public Accounting Harmonization in EU-28: A Temporal Study," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(3), pages 1-49, February.
    5. Andrei-Razvan Crisan & Cristina Silvia Nistor & Adriana Tiron-Tudor & Tudor Oprisor, 2016. "Ipsas Implementation And Perspectives For Epsas Implementation At The European Union Local Government Levels," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    6. Nicolae Marinescu, 2016. "Spillover Effects From Foreign Direct Investment To Local Smes. An Empirical Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    7. Sean Scannell & Vincent Tawiah, 2024. "A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)," Public Organization Review, Springer, vol. 24(3), pages 1053-1075, September.
    8. Carolyn J. Cordery & Kevin Simpkins, 2016. "Financial reporting standards for the public sector: New Zealand's 21st-century experience," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 209-218, April.
    9. Fresneda Fuentes, Silvia & Hernández Borreguero, Julián, 2018. "Institutional capacity in the accounting reform process in Spanish local governments," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 188-195.
    10. Peña-Miguel, Noemí & De La Peña, Joseba Iñaki, 2018. "New accounting information system: An application for a basic social benefit in Spain," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 28-37.
    11. Aquino, André Carlos Busanelli de & Batley, Richard A., 2022. "Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil," Accounting, Organizations and Society, Elsevier, vol. 98(C).
    12. Sandra Cohen & Sotirios Karatzimas, 2016. "Modernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 173-180, April.
    13. Oana Adriana Gica & Cristina Ioana Balint, 2016. "Tourism Globalization. The Case Of Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.

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