The Impact of Accrual-Based Public Accounting Harmonization on EU Macroeconomic Surveillance and Governments’ Policy Decision-Making

Dabbicco, Giovanna

doi:10.1080/01900692.2015.999581

Cited by 31 publications

(14 citation statements)

References 32 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Accrual-based and cash-based accounting could coexist but would need to do so based on the principle of double entry and a complete accounting system (Adhikari and Mellemvik, 2010). Unfortunately, however, using both systems in a complementary fashion or merely for informational purposes, would defeat the purpose or cancel out the advantages of a combined approach (Dabbicco, 2015).…”

Section: Literature Reviewmentioning

confidence: 99%

Exploring the role of innovation in the level of readiness to adopt IPSAS

Abdulkarim

Umlai

Al-Saudi

2020

JAOC

View full text Add to dashboard Cite

Purpose The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the innovation diffusion theory. The responses of accountants (preparers) and auditors employed in the public sector are explored in this regard, and challenges faced in IPSAS implementation are highlighted. Design/methodology/approach A primary research approach was adopted using a questionnaire that yielded 101 responses. Five dimensions are focused on: relative advantage, top management support, satisfaction with the current accounting system, barriers to adopting IPSAS, and attitudes towards innovation. Findings Relative advantage, barriers to adopting IPSAS and satisfaction with the current system were found to be the most significant. The influence of these variables appears to promote or hinder the implementation of IPSAS in the public sector of Qatar and, perhaps, the wider region. Practical implications Even if professionals understand the potential benefits of adopting IPSAS, they are unlikely to advance such adoption without upper echelon-sanctioned cost-benefit analyses and approval. Hence, policymakers should consider the need for a top-down shift in the way IPSASs are viewed and promoted to enable their successful implementation in the public sector. Social implications The positive association between satisfaction with current systems and the level of IPSAS implementation suggests that respondents view the usefulness and ease of use of their current systems as a primary reason to adopt IPSAS as an ‘upgrade’. Originality/value This study advances the understanding of the pre-transition process by drawing on innovation theory, which reveals determinants of IPSAS implementation in the case of Qatar. This study adds to prior studies on government accounting in developing nations.

show abstract

Section: Literature Reviewmentioning

confidence: 99%

Exploring the role of innovation in the level of readiness to adopt IPSAS

Abdulkarim

Umlai

Al-Saudi

2020

JAOC

View full text Add to dashboard Cite

show abstract

“…Fundamental foundations of corporate accounting of enterprises are set in scientific works and publications of such authors as (Al Daoud et al, 2015), (Bean & Irvine, 2015), (Hąbek & Wolniak, 2015), (Joensuu et al, 2015), (Searcy & Buslovich, 2014), (Wang & Li, 2015), (Thalassinos & Liapis, 2013), (Thalassinos et al 2013). Among scientists which study organizational and methodological issues of development of accounting policy of enterprise, the following authors can be distinguished: (Abdel-khalik & Chen, 2015), (Bradshaw et al, 2014), (Dabbicco, 2015), (Freidank & Sassen, 2015), (Galli, 2015), (Nobes & Stadler, 2015).…”

Section: Methodsmentioning

confidence: 99%

Organizational and Methodological Approaches to Development of Accounting Policy for Formation of Integrated Accounting of Interrelated Agricultural Companies

Balashova¹,

Melikhov²,

Овчинников³

et al. 2016

ERSJ

View full text Add to dashboard Cite

The purpose of the article is to determine advantages and drawbacks of existing organizational and methodological approaches to development of accounting policy and develop optimal approach to formation of integrated accounting of interrelated agricultural enterprises. For this purpose, the article uses methods of problem and comparative analysis, method of optimization, and methods of graphical presentation of information. The authors conduct comparative analysis of existing organizational and methodological approaches to development of accounting policy of enterprise and develop optimal approach to formation of integrated accounting of interrelated agricultural enterprises. As a result of the research, the authors come to the conclusion that Russian and international approach to development of accounting policy differ from each other, but neither of these approaches is optimal for formation of integrated accounting of interrelated agricultural enterprises. The developed optimal approach to formation of integrated accounting allows unifying the process of development of accounting policy of enterprise and thus is the best for interrelated agricultural enterprises. This approach is oriented at consumers, due to which it is able not only to simplify the process of formation of corporate accounting of interrelated agricultural enterprises but to turn it into the factor of their competitiveness.

show abstract

“…Various studies have examined how GA data is used for NA purposes, and whether using different bases of preparation of GA, can affect NA and how (Dabbicco, 2013;2015a;Jorge, 2014, 2015;Dabbicco and D'Amore, 2016). Technical overlap instigated further studies about whether or not, or to what extent, these two frameworks can converge; and what would be the objective of such convergence (Heiling et al, 2013;IMF et al, 2006;Jesus and Jorge, 2014;Lequiller, 2015;Jorge et al, 2016a;Dasí et al, 2016;Sforza and Cimini, 2017).…”

Section: Gfsmentioning

confidence: 99%

The Development of EPSAS: Contributions from the Literature

Caruana

Dabbicco

Jorge

et al. 2019

Accounting in Europe

Self Cite

View full text Add to dashboard Cite

EPSAS are being considered in the EU context where a need for harmonisation in Governmental Accounting (GA) has been recognised as important to increase the reliability of sources of information to the National Accounts (NA) figures.However, GA and NA are two different and parallel reporting systems at national level, even if, within the European context, EPSAS intend to contribute for their convergence.The relationship between GA and NA has been recurrently addressed in the literature over the last two decades, with professionals being more proactive while academics have been more reactive in the debate. Several issues have been raised. This paper recaptures and revises these issues, synthesising academic and practitioner literature, archival documents and reports of EU working groups, from 1996 to 2018.The analysis highlights the more controversial areas, and those that seemed already settled but yet are now, within the context of EPSAS development, being raised again. Specifically, the paper calls attention to (1) the need to manage between two different conceptual frameworks of GA and NA; (2) the importance of interdisciplinary collaboration between the professionals involved, namely accountants, public administrators and statisticians; (3) the role of budgetary accounting and the alignment required between reporting in GA and NA, reducing and harmonising adjustments to be made when translating data from one into the other; and (4) the need to address auditing issues, as EPSAS on their own may not be enough to ensure reliability of the information reported.

show abstract

The Impact of Accrual-Based Public Accounting Harmonization on EU Macroeconomic Surveillance and Governments’ Policy Decision-Making

Cited by 31 publications

References 32 publications

Exploring the role of innovation in the level of readiness to adopt IPSAS

Exploring the role of innovation in the level of readiness to adopt IPSAS

Organizational and Methodological Approaches to Development of Accounting Policy for Formation of Integrated Accounting of Interrelated Agricultural Companies

The Development of EPSAS: Contributions from the Literature

Contact Info

Product

Resources

About