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

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dc.contributor.authorJorge, Susana M.
dc.contributor.authorBrusca, Isabel
dc.contributor.authorNogueira, Sónia P.
dc.date.accessioned2019-11-15T10:48:05Z
dc.date.available2019-11-15T10:48:05Z
dc.date.issued2019
dc.description.abstractThe 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.pt_PT
dc.description.sponsorshipThis study was conducted at the Research Centre in Political Science (UID/CPO/0758/2013), University of Minho and supported through funds by the Portuguese Foundation for Science and Technology, the Portuguese Ministry of Education and Science and the Spanish Regional Government of Aragon (Ref. S25-CEMBE).pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationJorge, 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. 445-462pt_PT
dc.identifier.doi10.1080/13876988.2019.1579976pt_PT
dc.identifier.issn1572-5448
dc.identifier.urihttp://hdl.handle.net/10198/19813
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectPublic sector accountingpt_PT
dc.subjectActor network theorypt_PT
dc.subjectTranslationpt_PT
dc.subjectStandard-setterspt_PT
dc.subjectComparative analysispt_PT
dc.subjectPolicy documentspt_PT
dc.subjectQuestionnairespt_PT
dc.titleTranslating IPSAS into national standards: an illustrative comparison between Spain and Portugalpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/5876/UID%2FCPO%2F00758%2F2013/PT
oaire.citation.endPage18pt_PT
oaire.citation.startPage1pt_PT
oaire.citation.titleJournal Journal of Comparative Policy Analysis: Research and Practicept_PT
oaire.fundingStream5876
person.familyNameNogueira
person.givenNameSónia P.
person.identifier.ciencia-id9C19-D54B-821B
person.identifier.orcid0000-0002-8675-6102
person.identifier.scopus-author-id57192979809
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
rcaap.rightsrestrictedAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication04cec2b9-9c32-4e4b-84de-84ce953d716f
relation.isAuthorOfPublication.latestForDiscovery04cec2b9-9c32-4e4b-84de-84ce953d716f
relation.isProjectOfPublication08501a84-03a1-4386-95b8-999b4b891e5a
relation.isProjectOfPublication.latestForDiscovery08501a84-03a1-4386-95b8-999b4b891e5a

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