IPSAS and government accounting reform in Mexico

Sour, Laura

doi:10.1504/ijpspm.2012.048741

Cited by 12 publications

(5 citation statements)

References 9 publications

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“…The EY study presents a detailed analysis of the accounting practices of all government sub-sectors, although this is restricted to EU members and to reforms until 2012. To address the issue of possibly outdated information, supplementary data are taken from IMF reports, country publications and the existing literature on IPSAS (ACCA, 2017; Ada and Christiaens, 2018; Auditor General of British Columbia, 2014; Bergmann et al , 2016; Budding and van Schaik, 2015; Brusca et al , 2015; Cohen, 2015; Christiaens and Neyt, 2015; EY, 2017; Fuchs et al , 2015; Fukiya, 2016; Gomes et al , 2019; Government of Iceland, 2017; Government of Israel, 2014; IMF, 2014, 2019; Jorge, 2015, 2019; Oulasvirta, 2015; Polzer et al , 2019; PwC, 2014, 2020; Rauskala and Saliterer, 2015; Sour, 2012; Tagesson and Grossi, 2015).…”

Section: Methodsmentioning

confidence: 99%

Examining the status of IPSAS adoption at the country level: an analysis of the OECD member states

Bekiaris

Paraponti

2022

JAOC

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Purpose The purpose of this study is to provide an overview of the adoption status of International Public Sector Accounting Standards (IPSAS) within Organisation for Economic Co-operation and Development (OECD) member states at the country level and highlight the main factors impeding the process of accounting harmonisation. Design/methodology/approach This study uses factor analysis (FA) to assess the status of IPSAS adoption as the weighted average of the adoption levels of three categories: central government, sub-national governments, and country-level consolidation. Based on this assessment, the sample is classified into three levels of IPSAS adoption: high, medium, and low. Findings The findings suggest a slow trend towards accounting harmonisation and an increasing influence of IPSAS. However, evidence also suggests significant limitations in the adoption of the standards, mainly attributed to national adaptations, which undermine the ongoing efforts for standardisation. Originality/value This study provides an integrated view of IPSAS adoption at the country level and sheds light on a different aspect of the international harmonisation process, which is missing from the literature.

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Section: Methodsmentioning

confidence: 99%

Examining the status of IPSAS adoption at the country level: an analysis of the OECD member states

Bekiaris

Paraponti

2022

JAOC

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“…As to date, there is no comparative literature on the impact of applying IPSAS on financial statement comparability, neither for governmental entities nor for intergovernmental entities. Most studies on IPSAS focus individually or comparatively on the implementation of IPSAS in specific countries or groups of countries (Bellanca & Vandernoot, 2014;Brusca, Gómez-Villegas, & Montesinos, 2016;Brusca, Montesinos, & Chow, 2013;Christiaens, Vanhee, Manes-Rossi, Aversano, & van Cauwenberge, 2015;Roje, Vašiček, & Vašiček, 2010;Sour, 2012;Tiron-Tudor, 2010) or on specific topics of IPSAS implementation such as e.g. project management or consolidation (Bellanca & Vandernoot, 2013;Pontoppidan, 2010).…”

Section: Literature Reviewmentioning

confidence: 99%

Comparison of the perception of overt and covert options in IPSAS financial statements by intergovernmental organizations

Adam

2018

Tékhne

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Since 2012, the European Commission has embarked on the ambitious project to harmonize public sector accounting rules on all levels of government within Europe, mainly to improve the quality as well as the comparability of financial data. Although International Public Sector Accounting Standards were deemed not to be suitable for a simple take-over because of various reasons, they nevertheless shall function as a primary reference point for developing European Public Sector Accounting Standards. A total of 21 out of 28 central governments have already reformed their accounting standards to accrual accounting, and some of them have also relied on IPSAS in this exercise. Apart from governments, various international and supranational governmental organizations have also since the end of the 2000’s been reforming their accounting system to accrual accounting, and have in the same way relied on existing IPSAS. This paper explores accounting practices found in ten intergovernmental organizations (Commonwealth Secretariat, Council of Europe, European Commission, IAEA, INTERPOL, ITER, NAPMA, OECD, International Criminal Court, WFP) whose statements are prepared in compliance with IPSAS. It analyzes how overt and covert options contained in IPSAS with relevance to the activities of intergovernmental organizations are exercised and evaluates in which areas of accounting material differences in accounting practices can be found, which may hinder the comparability of financial statements prepared on the basis of IPSAS.

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“…Este valor indica que todos los estados cuentan con el mismo porcentaje de cumplimiento de normas internacionales de contabilidad. Entonces, un IHH cercano a 0.0330 señala un nivel de armonización significativo en la presentación de información (Sour, 2012). Afortunadamente el IHH del 2011 no alcanza al del 2008, lo cual en sí mismo representa un avance.…”

Section: íNdice De Armonización En Las Cuentas Señaladas En Los Interunclassified

Avances en la cantidad de la información financiera del sector público en México a raíz de la LGCG

Sour

2017

Contaduría y Administración

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En este trabajo se evalúa la cantidad, calidad y armonización de la información financiera publicada por las entidades federativas, el Distrito Federal y el gobierno federal durante el periodo 2008-2012, a raíz de la aprobación de la Ley General de Contabilidad Gubernamental (LGCG). En primer lugar, se emplean los requerimientos señalados por el CONAC y, posteriormente las Normas Internacionales de Contabilidad del Sector Público 1 (IPSAS por sus siglas en inglés) para evaluar la publicación de los estados financieros. En segundo lugar, se reporta el cumplimiento de la publicación de las cuentas que señalan los IPSAS 1, 2 y 17. Finalmente, se estudia la armonización de los estados financieros mediante el índice Herfindahl-Hirschman para determinar si los estados financieros son comparables entre sí. Los resultados apuntan a que el sector público ha aumentado la cantidad, calidad y la armonización de la información financiera publicada durante el periodo de estudio.

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IPSAS and government accounting reform in Mexico

Cited by 12 publications

References 9 publications

Examining the status of IPSAS adoption at the country level: an analysis of the OECD member states

Examining the status of IPSAS adoption at the country level: an analysis of the OECD member states

Comparison of the perception of overt and covert options in IPSAS financial statements by intergovernmental organizations

Avances en la cantidad de la información financiera del sector público en México a raíz de la LGCG

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