Publicação
Improving Public Financial Management: International Comparisons of IPSAS-Oriented Accrual Reforms
| datacite.subject.fos | Ciências Sociais | |
| datacite.subject.sdg | 17:Parcerias para a Implementação dos Objetivos | |
| dc.contributor.author | Nogueira, Sónia P. | |
| dc.contributor.author | D'Amore, Mariano | |
| dc.contributor.author | Jorge, Susana | |
| dc.contributor.author | Mattei, G. | |
| dc.date.accessioned | 2025-11-25T09:19:08Z | |
| dc.date.available | 2025-11-25T09:19:08Z | |
| dc.date.issued | 2025-10 | |
| dc.description.abstract | In the last decades several countries across the world have been reforming their public sector accounting (PSA) systems to include accrual-based accounting and financial reporting, and in some even IPSAS. In the EU such reforms are particularly interesting, given the importance of harmonized PSA to sustain comparability between Member States’ financial condition and fiscal policies. Italy and Portugal are two countries interesting to compare, because despite similar administrative cultures and both with some experience with accrual accounting in the public sector, the recent trajectory towards adopting the IPSAS has been quite different in these countries: Portugal was front runner, while Italy is resisting to the PSA international harmonization process. This paper analyses the institutional arrangements that have been marking PSA reforms in the last decades in both countries, in order to understand whether and how they are affecting the current path towards IPSAS. | por |
| dc.identifier.citation | Nogueira, Sónia P.; D’Amore, M.; Jorge, S., & Mattei, G. (2025). Improving Public Financial Management: International Comparisons of IPSAS-Oriented Accrual Reforms. In Resumo das comunicações do XX Congresso Internacional de Contabilidade e Auditoria (CICA). Ordem dos Contabilistas Certificados. Aveiro. p.38. | |
| dc.identifier.uri | http://hdl.handle.net/10198/35139 | |
| dc.language.iso | eng | |
| dc.peerreviewed | yes | |
| dc.publisher | Ordem dos Contabilistas Certificados | |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | |
| dc.title | Improving Public Financial Management: International Comparisons of IPSAS-Oriented Accrual Reforms | eng |
| dc.type | conference proceedings | |
| dspace.entity.type | Publication | |
| oaire.citation.conferenceDate | 2025-10 | |
| oaire.citation.conferencePlace | Aveiro/XX Congresso Internacional de Contabilidade e Auditoria (CICA) ‘A Contabilidade num Mundo Sustentável’ | |
| oaire.citation.endPage | 38 | |
| oaire.citation.startPage | 38 | |
| oaire.citation.title | Resumo das comunicações do XX Congresso Internacional de Contabilidade e Auditoria (CICA) ‘A Contabilidade num Mundo Sustentável’ | |
| oaire.version | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |
| person.familyName | Nogueira | |
| person.givenName | Sónia P. | |
| person.identifier.ciencia-id | 9C19-D54B-821B | |
| person.identifier.orcid | 0000-0002-8675-6102 | |
| person.identifier.scopus-author-id | 57192979809 | |
| relation.isAuthorOfPublication | 04cec2b9-9c32-4e4b-84de-84ce953d716f | |
| relation.isAuthorOfPublication.latestForDiscovery | 04cec2b9-9c32-4e4b-84de-84ce953d716f |