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International Review of Administrative Sciences
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The harmonization of government financial information systems: the role of the IPSASs

Bernardino Benito

Departamento de Economía Financiera y Contabilidad, Universidad de Murcia, Spain

Isabel Brusca

Departamento de Contabilidad y Finanzas, Universidad de Zaragoza, Spain

Vicente Montesinos

Departamento de Contabilidad, Universitad de Valencia. Spain

The publication of International Public Sector Accounting Standards (IPSASs) in the field of governmental financial reporting has raised the necessity for a wide-ranging discussion about the harmonization of public sector accounting systems. The article has a double aim: to show the adoption or not of IPSASs in local and central government and to analyse the level of convergence between the different countries studied. In order to achieve these objectives, we carried out an empirical study, whose results allow us to show that while some accounting systems are very close to the IPSASs model, others are completely different. Nevertheless, we think that this could be a starting point and that in the near future countries could tend towards IPSASs more and more, which may be the most probable way to reach convergence accounting systems between them.

Key Words: accounting harmonization • accounting standards • governmental financial information systems

International Review of Administrative Sciences, Vol. 73, No. 2, 293-317 (2007)
DOI: 10.1177/0020852307078424
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