000			01631naa a2200205uu 4500
001			7020311382849
003			OSt
005			20190211181734.0
008			170203s2016 xx ||||gr |0|| 0 eng d
100	1		_aBRUSCA, Isabel _937648
245	1	0	_aAdopting International Public Sector Accounting Standards : _ba chanllenge for modernizing and harmoning public sector accounting
260			_aLos Angeles : _bSage, _cdec. 2016
520	3		_aThe 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		_arecently started
700	1		_aMARTÍNEZ, Juan Carlos _954955
773	0	8	_tInternational Review of Administrative Sciences _g82, 4, p. 724-744 _dLos Angeles : Sage, dec. 2016 _xISSN 00208523 _w
856	4	2	_uhttp://journals.sagepub.com/doi/pdf/10.1177/0020852315600232 _yAcesso
942			_cS
998			_a20170203 _b1138^b _cLarissa
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c51284 _d51284
041			_aeng