Towards Harmonization or Standardization in Governmental Accounting? The International Public Sector Accounting Standards Board Experience
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https://doi.org/10.4324/9780429441622 |
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Title
Towards Harmonization or Standardization in Governmental Accounting? The International Public Sector Accounting Standards Board ExperienceAuthor (s)
Date
2020Publisher
RoutledgeBibliographic citation
Fuertes, Iluminada. "Towards harmonization or standardization in governmental accounting? The international public sector accounting standards board experience." Institutions and Governance in Comparative Policy Analysis Studies. Routledge, 2020. 246-264.Type
info:eu-repo/semantics/bookPartVersion
info:eu-repo/semantics/publishedVersionSubject
Abstract
The main difference between harmonization and standardization processes lies in the degree of strictness of the accounting standards. Harmonization involves a reduction in accounting variations, while standardization ... [+]
The main difference between harmonization and standardization processes lies in the degree of strictness of the accounting standards. Harmonization involves a reduction in accounting variations, while standardization entails moving towards the eradication of any variation. This distinction provides the basis for the present study. The purpose of this study is twofold: to analyse the degree of strictness of the IPSASs and to identify the sources of accounting diversity so that the potential of comparability of that international accounting framework can be evaluated. The methodology used enables areas of harmony or disharmony to be identified for IPSASB harmonization purposes. The results show that, given its high degree of regulatory strictness, the IPSASs model is a standardizing model. Potential sources of diversity are identified in areas such as capital assets as well as new research directions in the public sector formal harmonization. [-]
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Geva-May, I., Peters, B. G., & Muhleisen, J. (Eds.). (2020). Institutions and Governance in Comparative Policy Analysis Studies. Routledge. DOI https://doi.org/10.4324/9780429441622Rights
© 2020 Taylor & Francis Group
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