Adopting International Public Sector Accounting Standards : (Record no. 51284)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01631naa a2200205uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 7020311382849 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211181734.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170203s2016 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | BRUSCA, Isabel |
| 9 (RLIN) | 37648 |
| 245 10 - TITLE STATEMENT | |
| Title | Adopting International Public Sector Accounting Standards : |
| Remainder of title | a chanllenge for modernizing and harmoning public sector accounting |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Los Angeles : |
| Name of publisher, distributor, etc. | Sage, |
| Date of publication, distribution, etc. | dec. 2016 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | The International Public Sector Accounting Standards have been seen as a path towards the modernization of governmental accounting, and many countries have made efforts to adopt them. The purpose of this article is to analyse the stimuli and barriers to the adoption of International Public Sector Accounting Standards, as well as their main benefits, using a structural equation model. The research methodology is based on a questionnaire sent to American and European Union countries that has been used to construct a structural model, and our results show that comparability and modernization are direct benefits of International Public Sector Accounting Standards implementation, and that both adopter and non-adopter countries value these positive impacts. This justifies the process of harmonization that the European Commission |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | recently started |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | MARTÍNEZ, Juan Carlos |
| 9 (RLIN) | 54955 |
| 773 08 - HOST ITEM ENTRY | |
| Title | International Review of Administrative Sciences |
| Related parts | 82, 4, p. 724-744 |
| Place, publisher, and date of publication | Los Angeles : Sage, dec. 2016 |
| International Standard Serial Number | ISSN 00208523 |
| Record control number | |
| 856 42 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://journals.sagepub.com/doi/pdf/10.1177/0020852315600232 |
| Link text | Acesso |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20170203 |
| Operator's initials, OID (RLIN) | 1138^b |
| Cataloger's initials, CIN (RLIN) | Larissa |
No items available.
