Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/83867
Registo completo
Campo DC | Valor | Idioma |
---|---|---|
dc.contributor.author | Jorge, Susana | por |
dc.contributor.author | Caruana, Josette | por |
dc.date.accessioned | 2023-04-06T14:57:28Z | - |
dc.date.available | 2023-04-06T14:57:28Z | - |
dc.date.issued | 2020 | - |
dc.identifier.isbn | 978-989-26-1989-7 | - |
dc.identifier.uri | https://hdl.handle.net/1822/83867 | - |
dc.description.abstract | The process of harmonization of public sector accounting systems within the European Union (EU) and the development of European Public Sector Accounting Standards (EPSAS) seems to be encountering some national resistance. This is mainly due to the reliance on International Public Sector Accounting Standards (IPSAS), which are based on their private sector counterparts designed for business accounting. In certain countries, this can conflict with national rules and traditions relating to public sector accounting. This chapter shows that public sector entities and governments are not averse to accrual accounting per se, but there is resistance to accrual-based accounting and reporting as presented in IPSAS. The factors underlying such resistance are inherent in the makeup of the IPSAS themselves, and are aggravated when national traditions are not aligned with the IPSAS culture. | por |
dc.description.sponsorship | This study was partially conducted at the Research Center in Political Science (UIDB/CPO/00758/2020), University of Minho/ University of Évora and supported by the Portuguese Foundation for Science and Technology (FCT) and the Portuguese Ministry of Education and Science through national funds. | por |
dc.language.iso | eng | por |
dc.publisher | Imprensa da Universidade de Coimbra | por |
dc.relation | info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F00758%2F2020/PT | por |
dc.rights | openAccess | por |
dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | por |
dc.subject | Public sector accounting | por |
dc.subject | Business accounting | por |
dc.subject | Traditions | por |
dc.subject | Harmonization | por |
dc.subject | Conflict | por |
dc.subject | Resistance | por |
dc.title | Nationalism versus globalization: public sector accounting international harmonization and national resistance | por |
dc.type | bookPart | por |
oaire.citationStartPage | 73 | por |
oaire.citationEndPage | 95 | por |
dc.identifier.doi | 10.14195/978-989-26-1990-3_3 | por |
dc.subject.fos | Ciências Sociais::Economia e Gestão | por |
sdum.bookTitle | Emerging topics in management studies | por |
oaire.version | VoR | por |
Aparece nas coleções: | CICP - Livros e Capítulos de Livros |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
---|---|---|---|---|
109-Book Manuscript-443-1-10-20200901.pdf | 514,1 kB | Adobe PDF | Ver/Abrir |
Este trabalho está licenciado sob uma Licença Creative Commons