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Resumen: The international framework: accrual accounting prevalence European countries, as well as other countries worldwide, have recently witnessed profound changes in their accounting systems at all levels of government. These reforms have at their core the need for high-quality and relevant financial information that would eventually be used for transparency and accountability purposes. They have mainly been inspired by the private sector and they encapsulate almost unanimously the application of accrual accounting (Lapsley et al., 2009). In their effort to develop a robust accrual accounting reference framework, several countries have considered the use of the International Public Sector Accounting Standards (IPSAS) as a benchmark of high-quality standards that enjoys international acceptance....
Idioma: Inglés
DOI: 10.1177/0020852316665048
Año: 2016
Publicado en: INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES 82, 4 (2016), 718-723
ISSN: 0020-8523
Tipo y forma: Article (Published version)
Área (Departamento): Economía Financiera y Contabilidad (Departamento de Contabilidad y Finanzas)

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