Public sector accounting reforms and the quality of governance

Please, check the journal policy about sharing versions of journal articles: https://authorservices.taylorandfrancis.com/research-impact/sharing-versions-of-journal-articles/

Detalles Bibliográficos
Autores: Cuadrado Ballesteros, Beatriz, Bisogno, Marco
Tipo de recurso: artículo
Estado:Versión enviada para evaluación y publicación
Fecha de publicación:2021
País:España
Institución:Universidad de Salamanca (USAL)
Repositorio:GREDOS. Repositorio Institucional de la Universidad de Salamanca
OAI Identifier:oai:gredos.usal.es:10366/155090
Acceso en línea:http://hdl.handle.net/10366/155090
Access Level:acceso abierto
Palabra clave:Accrual accounting
Governance
Goverment effectiveness
IPSAS
5303 Contabilidad Económica
5909 Administración Pública
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spelling Public sector accounting reforms and the quality of governanceCuadrado Ballesteros, BeatrizBisogno, MarcoAccrual accountingGovernanceGoverment effectivenessIPSAS5303 Contabilidad Económica5909 Administración PúblicaPlease, check the journal policy about sharing versions of journal articles: https://authorservices.taylorandfrancis.com/research-impact/sharing-versions-of-journal-articles/[EN] This study focuses on two key issues characterising the current public financial management debate, namely the quality of governance, and public-sector accounting reforms. By investigating a sample of 33 Organisation for Economic Co-operation and Development (OECD) countries for the period 2010–2014, results suggest that states which have implemented public-sector accounting reforms (through the adoption of accrual-based accounting systems and the implementation of International Public Sector Accounting Standards) have a higher level of governance quality. More specifically, results suggest a positive influence on the level of accountability, government effectiveness, regulation quality, the rule of law, and controlling corruption; while political stability is not affected by such reforms.Taylor & Francis Group202420242021info:eu-repo/semantics/articleinfo:eu-repo/semantics/submittedVersionhttp://hdl.handle.net/10366/155090reponame:GREDOS. Repositorio Institucional de la Universidad de Salamancainstname:Universidad de Salamanca (USAL)InglésAttribution-NonCommercial-NoDerivatives 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessoai:gredos.usal.es:10366/1550902026-06-07T06:28:51Z
dc.title.none.fl_str_mv Public sector accounting reforms and the quality of governance
title Public sector accounting reforms and the quality of governance
spellingShingle Public sector accounting reforms and the quality of governance
Cuadrado Ballesteros, Beatriz
Accrual accounting
Governance
Goverment effectiveness
IPSAS
5303 Contabilidad Económica
5909 Administración Pública
title_short Public sector accounting reforms and the quality of governance
title_full Public sector accounting reforms and the quality of governance
title_fullStr Public sector accounting reforms and the quality of governance
title_full_unstemmed Public sector accounting reforms and the quality of governance
title_sort Public sector accounting reforms and the quality of governance
dc.creator.none.fl_str_mv Cuadrado Ballesteros, Beatriz
Bisogno, Marco
author Cuadrado Ballesteros, Beatriz
author_facet Cuadrado Ballesteros, Beatriz
Bisogno, Marco
author_role author
author2 Bisogno, Marco
author2_role author
dc.subject.none.fl_str_mv Accrual accounting
Governance
Goverment effectiveness
IPSAS
5303 Contabilidad Económica
5909 Administración Pública
topic Accrual accounting
Governance
Goverment effectiveness
IPSAS
5303 Contabilidad Económica
5909 Administración Pública
description Please, check the journal policy about sharing versions of journal articles: https://authorservices.taylorandfrancis.com/research-impact/sharing-versions-of-journal-articles/
publishDate 2021
dc.date.none.fl_str_mv 2021
2024
2024
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/submittedVersion
format article
status_str submittedVersion
dc.identifier.none.fl_str_mv http://hdl.handle.net/10366/155090
url http://hdl.handle.net/10366/155090
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.rights.none.fl_str_mv Attribution-NonCommercial-NoDerivatives 4.0 Internacional
http://creativecommons.org/licenses/by-nc-nd/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Attribution-NonCommercial-NoDerivatives 4.0 Internacional
http://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv Taylor & Francis Group
publisher.none.fl_str_mv Taylor & Francis Group
dc.source.none.fl_str_mv reponame:GREDOS. Repositorio Institucional de la Universidad de Salamanca
instname:Universidad de Salamanca (USAL)
instname_str Universidad de Salamanca (USAL)
reponame_str GREDOS. Repositorio Institucional de la Universidad de Salamanca
collection GREDOS. Repositorio Institucional de la Universidad de Salamanca
repository.name.fl_str_mv
repository.mail.fl_str_mv
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