Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency
Título del documento: Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency
Revista: BAR - Brazilian Administration Review
Base de datos: CLASE
Número de sistema: 000496267
ISSN: 1807-7692
Autores: 1
1
1
1
Instituciones: 1University of Indonesia, Jakarta. Indonesia
Año:
Periodo: Oct-Dic
Volumen: 15
Número: 4
País: Brasil
Idioma: Inglés
Tipo de documento: Artículo
Enfoque: Analítico, descriptivo
Resumen en inglés This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency. Performing content analysis and Confirmatory Factor Analysis (CFA) on a sample covering 77 countries from 2008 to 2015, measurement indicates the relative importance and significance of financial performance statements and accrual accounting policies, such as nonexchanged and exchanged transactions as accrual level constructors. Conducting panel data regression, we find that accrual level scores meet the requirements of the external validity test, as indicated by their positive association with the International Budget Initiative’s (IBP) fiscal transparency index. The evidence suggests that central governments should strategically implement accrual-based IPSAS. Accrual practices (implicitly or explicitly) based on IPSAS strengthen fiscal transparency when it prioritises developing accrual accounting policies substantially rather than accrual commitment and the completeness of reports
Disciplinas: Administración y contaduría,
Economía
Palabras clave: Administración pública,
Econometría,
Política fiscal,
Transparencia fiscal,
Gobierno,
Análisis econométrico,
Pensamiento económico
Texto completo: https://biblat.unam.mx/hevila/BARBrazilianadministrationreview/2018/vol15/no4/2.pdf