2022
DOI: 10.1108/jpbafm-12-2021-0169
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The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula

Abstract: PurposeThis paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of chief financial officers (CFOs).Design/methodology/approachThe paper uses a mix of qualitative and quantitative methods. Beyond the study of the context of the reform in both countries through the consultation of … Show more

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Cited by 7 publications
(24 citation statements)
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“…Both countries evaluated the usefulness of financial statements as JPBAFM 35,6 positive. Finally, Gomes et al (2023) researched the usefulness of accounting information in the context of local government in Portugal and Spain. Their research shows that information about budget and budget execution is perceived as more useful for public management and in decision-making process, as chief financial officers are more oriented to use of information prepared on cash basis and the budgeting information.…”
Section: Financial Statements Use and Perceived Usefulnessmentioning
confidence: 99%
See 3 more Smart Citations
“…Both countries evaluated the usefulness of financial statements as JPBAFM 35,6 positive. Finally, Gomes et al (2023) researched the usefulness of accounting information in the context of local government in Portugal and Spain. Their research shows that information about budget and budget execution is perceived as more useful for public management and in decision-making process, as chief financial officers are more oriented to use of information prepared on cash basis and the budgeting information.…”
Section: Financial Statements Use and Perceived Usefulnessmentioning
confidence: 99%
“…, 2013; Liguori et al ., 2012; Nogueira and Jorge, 2016; Haustein et al. , 2021; Gomes et al. , 2023).…”
Section: Literature Reviewmentioning
confidence: 99%
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“…Vale acrescentar que, embora as reformas contábeis impliquem em custos, estudos anteriores indicam que tanto esses custos como os benefícios da implementação das IPSAS ainda não foram apropriadamente avaliados (Gomes, Brusca, Fernandes & Vilhena, 2022;Neves & Gómez-Villegas, 2020;Redmayne, Laswad & Ehalaiye, 2021).…”
Section: O Processo De Convergência àS Normas Internacionaisunclassified