Impact van de IPSAS op de hervormde overheidsboekhouding: een vergelijkende studie

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Impact of IPSAS on reforming governmental financial information systems: a comparative study

The diversity in reformed governmental financial information systems created a need for harmonized international accounting standards, resulting in the elaboration of the IPSAS (International Public Sector Accounting Standards). By means of a survey on experts, this study examines the extent to which European governments adopt IPSAS accrual accounting and how the differing levels of adoption can be explained. The study reveals diversity in the adoption process of IPSAS and accrual accounting. Some governments still use cash based accounting. Only a minority apply IPSAS. The majority of local and central governments apply accrual accounting disregarding IPSAS. The trend toward accrual accounting can be explained by the need for transparency and efficiency. The fact that the IPSAS are unique and offer specific know-how is the main argument for making use of them. However, a number of jurisdictions do not adopt IPSAS because they transfer their own local business accounting rules

De efficiëntie van rust-en verzorgingstehuizen: een DEA-onderzoek /

Masterproef in het Management voor Overheidsorganisatie