Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2022-08-19 DOI:10.1142/s1094406022500172

Beatriz Cuadrado-Ballesteros, Marco Bisogno, Giovanni Vaia

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引用次数: 1

Abstract

Synopsis The research problem We investigated the association between public-sector accounting reforms and efficiency at a central-government level, assessing efficiency through a global perspective. Motivation The effects of financial management reforms on efficiency have rarely been investigated. We contribute to the academic debate concerning both public-sector accounting reforms (implementation of international accounting standards and accrual-accounting systems) and governmental efficiency, merging two streams of literature that have not been investigated thoroughly. The test hypotheses [Formula: see text]: Countries that have implemented IPSAS are more efficient. [Formula: see text]: Countries that have implemented accrual-accounting systems are more efficient. Target population We used a sample of 22 European countries in the period 2010–2018. Adopted methodology We adopted a two-step approach: first, we created several efficiency indicators using different techniques; second, we implemented a model to test our hypotheses. Analyses Data Envelopment Analysis (DEA) technique, DEA with application of the bootstrap technique, and Order-m model Findings Accrual accounting was positively associated with efficiency while findings did not totally support an association with IPSAS.

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公共部门会计改革与政府效率：分两个阶段研究

我们在中央政府层面调查了公共部门会计改革与效率之间的关系，通过全球视角评估效率。很少有人研究财务管理改革对效率的影响。我们为关于公共部门会计改革(国际会计准则和权责发生制的实施)和政府效率的学术辩论做出了贡献，合并了两种尚未彻底调查的文献流。检验假设[公式:见文本]:实施公共部门会计准则的国家效率更高。[公式:见原文]:实行权责发生制的国家效率更高。我们在2010-2018年期间使用了22个欧洲国家的样本。采用的方法我们采用了两步方法:首先，我们使用不同的技术创建了几个效率指标;其次，我们实施了一个模型来检验我们的假设。数据包络分析(DEA)技术、应用自举技术的DEA和Order-m模型发现权责发生制会计与效率呈正相关，但研究结果并不完全支持与公共部门会计准则的关联。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.