Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency
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| Formato: | Artículo científico |
| Lenguaje: | en |
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Associação Nacional de Pós-Graduação e Pesquisa em Administração
2018
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| _version_ | 1876449685858680832 |
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| author | Sigit Wahyu Kartiko |
| author_facet | Sigit Wahyu Kartiko |
| contents | Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency Sigit Wahyu Kartiko Hilda Rossieta Dwi Martani Trisacti Wahyuni Administración y Contabilidad Accrual based IPSAS fiscal transparency confirmatory factor analysis This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency. Performing content analysis and Confirmatory Factor Analysis (CFA) on a sample covering 77 countries from 2008 to 2015, measurement indicates the relative importance and significance of financial performance statements and accrual accounting policies, such as non-exchanged and exchanged transactions as accrual level constructors. Conducting panel data regression, we find that accrual level scores meet the requirements of the external validity test, as indicated by their positive association with the International Budget Initiative’s (IBP) fiscal transparency index. The evidence suggests that central governments should strategically implement accrual-based IPSAS. Accrual practices (implicitly or explicitly) based on IPSAS strengthen fiscal transparency when it prioritises developing accrual accounting policies substantially rather than accrual commitment and the completeness of reports. Key words: accrual-based IPSAS; fiscal transparency; confirmatory factor analysis. 2018 artículo científico 1807-7692 https://www.redalyc.org/articulo.oa?id=84158048002 https://www.redalyc.org/journal/841/84158048002/ https://www.redalyc.org/journal/841/84158048002/html/ https://www.redalyc.org/journal/841/84158048002/84158048002.epub https://www.redalyc.org/journal/841/84158048002/movil 10.1590/1807-7692bar201870119 en http://www.redalyc.org/revista.oa?id=841 BAR - Brazilian Administration Review application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração BAR - Brazilian Administration Review (Brasil) Num.4 Vol.15 |
| format | Artículo científico |
| id | redalyc_84158048002 |
| institution | Redalyc |
| language | en |
| publishDate | 2018 |
| publisher | Associação Nacional de Pós-Graduação e Pesquisa em Administração |
| spellingShingle | Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency Sigit Wahyu Kartiko Administración y Contabilidad Accrual based IPSAS fiscal transparency confirmatory factor analysis Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency Sigit Wahyu Kartiko Hilda Rossieta Dwi Martani Trisacti Wahyuni Administración y Contabilidad Accrual based IPSAS fiscal transparency confirmatory factor analysis This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency. Performing content analysis and Confirmatory Factor Analysis (CFA) on a sample covering 77 countries from 2008 to 2015, measurement indicates the relative importance and significance of financial performance statements and accrual accounting policies, such as non-exchanged and exchanged transactions as accrual level constructors. Conducting panel data regression, we find that accrual level scores meet the requirements of the external validity test, as indicated by their positive association with the International Budget Initiative’s (IBP) fiscal transparency index. The evidence suggests that central governments should strategically implement accrual-based IPSAS. Accrual practices (implicitly or explicitly) based on IPSAS strengthen fiscal transparency when it prioritises developing accrual accounting policies substantially rather than accrual commitment and the completeness of reports. Key words: accrual-based IPSAS; fiscal transparency; confirmatory factor analysis. 2018 artículo científico 1807-7692 https://www.redalyc.org/articulo.oa?id=84158048002 https://www.redalyc.org/journal/841/84158048002/ https://www.redalyc.org/journal/841/84158048002/html/ https://www.redalyc.org/journal/841/84158048002/84158048002.epub https://www.redalyc.org/journal/841/84158048002/movil 10.1590/1807-7692bar201870119 en http://www.redalyc.org/revista.oa?id=841 BAR - Brazilian Administration Review application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração BAR - Brazilian Administration Review (Brasil) Num.4 Vol.15 |
| title | Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency |
| topic | Administración y Contabilidad Accrual based IPSAS fiscal transparency confirmatory factor analysis |
| url | https://www.redalyc.org/articulo.oa?id=84158048002 https://www.redalyc.org/journal/841/84158048002/ https://www.redalyc.org/journal/841/84158048002/html/ https://www.redalyc.org/journal/841/84158048002/84158048002.epub https://www.redalyc.org/journal/841/84158048002/movil |