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

Susana Jorge (), Maria Antónia Jesus and Raul M. S. Laureano

International Journal of Public Administration, 2016, vol. 39, issue 12, 976-988

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.

Date: 2016
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DOI: 10.1080/01900692.2015.1068324

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