Translating IPSAS into national standards: an illustrative comparison between Spain and Portugal

Jorge, Susana M.; Brusca, Isabel; Nogueira, Sónia P.

http://hdl.handle.net/10198/19813

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Authors

Jorge, Susana M.

Brusca, Isabel

Nogueira, Sónia P.

Abstract(s)

The purpose of this paper is to provide insights about the process of adaptation of countries’ accounting standards to the International Public Sector Accounting Standards (IPSAS). Using a comparative international perspective involving Portugal and Spain, the paper relies on the concept of “translation”, developed under the actor-network theory, to understand how the IPSAS became an obligatory passage point and how its implementation became a public policy introduced in the public sector accounting reforms in these countries, and what have been the main drivers and actors in the process. It contributes to showing how, in practice, countries are mobilized and enrol in the adoption of IPSAS.

Keywords

Public sector accounting Actor network theory Translation Standard-setters Comparative analysis Policy documents Questionnaires

URI

http://hdl.handle.net/10198/19813

Citation

Jorge, Susana; Brusca, Isabel; Nogueira, Sónia P. (2019). Translating IPSAS into national standards: an illustrative comparison between Spain and Portugal. Journal of Comparative Policy Analysis: Research and Practice. ISSN 1387-6988. 21:5, p. 445-462