The current international accounting harmonization movement has extended to the public sector where more and more countries have already been or are going to be involved in the reform of their accounting system, based on the adoption of accrual accounting. This reform trend participates in a more global public sector reform, marked by the introduction of new public management.Parallel to this movement, based on the idea that high quality standards are necessary to enhance consistent financial reporting, the IPSAS Board, the international standard-setter of public accounting, engages in the development of international public sector accounting standards (IPSAS). This development constitutes a further step in the direction of the international convergence of financial reporting systems. This situation raises important questions, both for academics and practitioners. The articles included in this special issue on IPSAS present some of these questions.

Introduction: Public sector accounting, IPSAS and performance management / Caperchione, Eugenio; S., Rocher. - In: INTERNATIONAL JOURNAL OF PUBLIC SECTOR PERFORMANCE MANAGEMENT. - ISSN 1741-1041. - STAMPA. - 2:(2012), pp. 1-4.

Introduction: Public sector accounting, IPSAS and performance management

CAPERCHIONE, Eugenio;
2012

Abstract

The current international accounting harmonization movement has extended to the public sector where more and more countries have already been or are going to be involved in the reform of their accounting system, based on the adoption of accrual accounting. This reform trend participates in a more global public sector reform, marked by the introduction of new public management.Parallel to this movement, based on the idea that high quality standards are necessary to enhance consistent financial reporting, the IPSAS Board, the international standard-setter of public accounting, engages in the development of international public sector accounting standards (IPSAS). This development constitutes a further step in the direction of the international convergence of financial reporting systems. This situation raises important questions, both for academics and practitioners. The articles included in this special issue on IPSAS present some of these questions.
2012
2
1
4
Introduction: Public sector accounting, IPSAS and performance management / Caperchione, Eugenio; S., Rocher. - In: INTERNATIONAL JOURNAL OF PUBLIC SECTOR PERFORMANCE MANAGEMENT. - ISSN 1741-1041. - STAMPA. - 2:(2012), pp. 1-4.
Caperchione, Eugenio; S., Rocher
File in questo prodotto:
File Dimensione Formato  
1 - IJPSPM SPECIAL ISSUE A CURA CAPERCHIONE-ROCHER.pdf

Accesso riservato

Tipologia: Versione pubblicata dall'editore
Dimensione 246.96 kB
Formato Adobe PDF
246.96 kB Adobe PDF   Visualizza/Apri   Richiedi una copia
Pubblicazioni consigliate

Licenza Creative Commons
I metadati presenti in IRIS UNIMORE sono rilasciati con licenza Creative Commons CC0 1.0 Universal, mentre i file delle pubblicazioni sono rilasciati con licenza Attribuzione 4.0 Internazionale (CC BY 4.0), salvo diversa indicazione.
In caso di violazione di copyright, contattare Supporto Iris

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11380/770290
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 0
  • ???jsp.display-item.citation.isi??? ND
social impact