Adopting International Public Sector Accounting Standards: a challenge for modernizing and harmonizing public sector accounting
Adopting International Public Sector Accounting Standards: a challenge for modernizing and harmonizing public sector accounting
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采用国际公共部门会计准则：公共部门会计现代化和统一的挑战
DOI：
10.1177/0020852315600232
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发表时间：
2016
影响因子：
2.3
通讯作者：
J. Martínez
中科院分区：
文献类型：
--
作者：
I. Brusca;J. Martínez
国际公共部门会计准则一直被视为政府会计现代化的一条道路，许多国家都在努力采用这些准则。本文的目的是利用结构方程模型分析采用《国际公共部门会计准则》的刺激因素和障碍，以及它们的主要好处。研究方法基于对美国和欧盟国家的问卷调查，该问卷被用来构建结构模型，我们的结果表明，可比性和现代化是国际公共部门会计准则实施的直接好处，采用国和非采用国都重视这些积极影响。这证明欧洲委员会最近开始的协调进程是合理的。国际公共部门会计准则在国际范围内的影响分析表明，采用国际公共部门会计准则在多大程度上有助于实现政府会计的现代化和实现会计可比性。介绍已采用“国际公共部门会计准则”的国家的经验可以帮助诸如欧洲联盟等参与会计系统现代化的从业人员和专业人员。许多国家现在正在走向国际公共部门会计准则，先驱国家的经验可以作为一个学习过程。这篇文章表明，采用“国际公共部门会计准则”在实践中可能有许多好处，已经实施这些准则的国家认为它们可以提高透明度和问责制。
The International Public Sector Accounting Standards have been seen as a path towards the modernization of governmental accounting, and many countries have made efforts to adopt them. The purpose of this article is to analyse the stimuli and barriers to the adoption of International Public Sector Accounting Standards, as well as their main benefits, using a structural equation model. The research methodology is based on a questionnaire sent to American and European Union countries that has been used to construct a structural model, and our results show that comparability and modernization are direct benefits of International Public Sector Accounting Standards implementation, and that both adopter and non-adopter countries value these positive impacts. This justifies the process of harmonization that the European Commission recently started. Points for practitioners The analysis of the impact of International Public Sector Accounting Standards in the international context shows to what extent the adoption of International Public Sector Accounting Standards are useful for modernizing governmental accounting and achieving accounting comparability. Describing the experience of countries that have adopted International Public Sector Accounting Standards can help practitioners and professionals who participate in modernizing accounting systems, such as the European Union. Many countries are now moving towards International Public Sector Accounting Standards and the experiences of pioneer countries can serve as a learning process. This article shows that introducing International Public Sector Accounting Standards can have many advantages in practice and that countries that have implemented these standards consider that they allow an increase in transparency and accountability.