Peer-Reviewed Journal Details
Mandatory Fields
Brusca I.;Montesinos V.;Chow D.S.L.
2013
November
Public Money and Management
Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain
Published
()
Optional Fields
Accruals budgets IPSAS public sector accounting Spain
33
6
437
444
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. © 2013 Copyright CIPFA.
0954-0962
10.1080/09540962.2013.836006
Grant Details