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Table of contents (6 chapters)
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Front Matter
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Back Matter
About this book
The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.
Keywords
- public sector accounting
- public financial management
- benefits of IPSAS
- criticisms of IPSAS
- IPSAS
- EPSAS
- Spain
- Portugal
- Iberian Peninsula
- International Public Sector Accounting Standards Board
- transparent financial reporting of governments
- conceptual framework
- accounting reforms
- accounting harmonization
- accrual accounting
- governmental accounting
- comparative analysis
Editors and Affiliations
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Department of Accounting and Finance, University of Zaragoza, Zaragoza, Spain
Isabel Brusca
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Department of Accounting and Taxation, Polytechnic Institute of Cávado and Ave, Barcelos, Portugal
Patrícia Gomes, Maria José Fernandes
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Department of Accounting, University of Valencia, Valencia, Spain
Vicente Montesinos
About the editors
Isabel Brusca is Professor of Accounting and Finance at the University of Zaragoza, Spain.
Patrícia Gomes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal, and a research member of the Research Center on Accounting and Taxation.
Maria José Fernandes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal. She is also President of the Polytechnic Institute of Cávado and Ave.
Vicente Montesinos is Emeritus Professor of Accounting and Finance at the University of Valencia, Spain, and a Registered Chartered Accountant. He has been Dean of his Faculty and President of the Spanish Academic Accounting Association.
Bibliographic Information
Book Title: Challenges in the Adoption of International Public Sector Accounting Standards
Book Subtitle: The Experience of the Iberian Peninsula as a Front Runner
Editors: Isabel Brusca, Patrícia Gomes, Maria José Fernandes, Vicente Montesinos
Series Title: Public Sector Financial Management
DOI: https://doi.org/10.1007/978-3-030-63125-3
Publisher: Palgrave Pivot Cham
eBook Packages: Political Science and International Studies, Political Science and International Studies (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2021
Hardcover ISBN: 978-3-030-63124-6Published: 16 April 2021
eBook ISBN: 978-3-030-63125-3Published: 15 April 2021
Series ISSN: 2946-5494
Series E-ISSN: 2946-5508
Edition Number: 1
Number of Pages: XVII, 134
Topics: Public Policy, Public Administration, Industries