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

Isabel Brusca (), Vicente Montesinos and Danny S. L. Chow

Public Money & Management, 2013, vol. 33, issue 6, 437-444

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.

Date: 2013
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Citations: View citations in EconPapers (14)

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DOI: 10.1080/09540962.2013.836006

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