公共部门会计准则的实施与财政透明度和问责制有关吗?

Q3 Business, Management and Accounting

BAR - Brazilian Administration Review Pub Date : 2022-01-01 DOI:10.1590/1807-7692bar2022210071

Víctor Castañeda-Rodríguez

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引用次数: 4

摘要

公共部门会计准则的实施通常被视为朝着提高公共财务信息质量、问责制和透明度迈出的一步。然而，令人担忧的是，世界各地的许多政府都参与了实施公共部门会计准则和向权责发生制过渡的过程，但却不确定这些预期结果的现实情况。本文通过定量研究权责发生制会计和公共部门会计准则在财务报告目的与财政透明度和问责制之间是否存在任何关联，从而有助于解决这一问题。使用包括2018年来自70多个国家的观察结果的横截面数据集，我们发现，在分析财政透明度和问责制差异时，公民政治参与程度和媒体自由等其他变量比公共部门会计准则的实施程度更重要。

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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Is IPSAS Implementation Related to Fiscal Transparency and Accountability?

IPSAS implementation is usually seen as a step toward improving the quality of public financial information, accountability, and transparency. However, it is worrying that many governments around the world are involved in the process of implementing IPSAS and transitioning to accrual base without certainty about the reality of those desired outcomes. This paper contributes to the matter by studying quantitatively whether there is any association between the use of accrual accounting and IPSAS for financial reporting purposes and both fiscal transparency and accountability. Using a cross-sectional dataset that includes observations from more than 70 countries in 2018, we find that other variables such as the degree of citizens’ political participation and media freedom are more important for analyzing differences in fiscal transparency and accountability than the degree of IPSAS implementation.

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来源期刊

BAR - Brazilian Administration Review Business, Management and Accounting-Strategy and Management

CiteScore

1.80

自引率

0.00%

发文量

审稿时长

16 weeks

期刊介绍： Launched in 2004, BAR has an international scope in terms of topics of interest, target audience, and editorial boards. It is an A2-journal according to the Brazilian classification Qualis/Capes, which is thus a strong signal about the quality of published works and about the transparency of the editorial process. BAR follows the editorial principles available in document Best Practices of Scientific Publication, an initiative championed by the Brazilian Academy of Management (ANPAD) that seeks to assist journals to achieve high scholarly standards and enhance their impact as sources for theoretical and applied research. Furthermore, since 2013, BAR is a member of COPE (Committee on Publication Ethics), what is another signal of efforts made towards adhering to the most rigorous ethical principles in academic publication.