This symposium aims to discuss some experiences in the adoption of IPSAS and the challenges for the adoption of EPSAS, but also to propose a possible path for further research in public sector accounting. To this end, the contributions presented explore the reasons that led to the adoption of IPSAS and even accrual accounting, as well as examine different tools through the lens of international standards, in a critical approach.
Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards / Manes Rossi, Francesca; Cohen, Sandra; Caperchione, Eugenio; Brusca, Isabel. - In: INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES. - ISSN 0020-8523. - STAMPA. - 82:4(2016), pp. 718-723. [10.1177/0020852316665048]
Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards
CAPERCHIONE, Eugenio;
2016
Abstract
This symposium aims to discuss some experiences in the adoption of IPSAS and the challenges for the adoption of EPSAS, but also to propose a possible path for further research in public sector accounting. To this end, the contributions presented explore the reasons that led to the adoption of IPSAS and even accrual accounting, as well as examine different tools through the lens of international standards, in a critical approach.
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