Translating Ipsas into National Standards

An Illustrative Comparison between Spain and Portugal

Bibliographic Data

ID12626751
AuthorsSusana Jorge (0000-0003-4850-2387, Research Centre in Political Science (CICP) and Faculty of Economics of the University of Coimbra, Portugal), Isabel Brusca (0000-0002-2897-1744, Universidad de Zaragoza, corresponding author), Sónia P Nogueira (0000-0002-8675-6102, Instituto Politécnico de Bragança and Research Centre in Political Science, Portugal)
Year2019
Volume21
Issue5
Pages445-462
Publication date2019-03-20
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenueJournal of Comparative Policy Analysis Research and Practice (JOURNAL)
Journal identifiersISSN: 1387-6988 • E-ISSN: 1572-5448
PublisherRoutledge (PUBLISHER • GB)
DOI10.1080/13876988.2019.1579976
OpenAlexW2923438588
LanguageEN
Citations received5
References cited22

The purpose of this paper is to provide insights about the process of adaptation of countries’ accounting standards to the International Public Sector Accounting Standards (IPSAS). Using a comparative international perspective involving Portugal and Spain, the paper relies on the concept of “translation”, developed under the actor-network theory, to understand how the IPSAS became an obligatory passage point and how its implementation became a public policy introduced in the public sector accounting reforms in these countries, and what have been the main drivers and actors in the process. It contributes to showing how, in practice, countries are mobilized and enrol in the adoption of IPSAS

Adaptation (eye · Business · Economics · Economy · Perspective (graphical · Point (geometry · Process (computing · Public sector · Accounting and Organizational Management · Public Policy and Administration Research · Regulation and Compliance Studies · Accounting

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