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Accounting basis adjustments and deficit reliability: Evidence from southern European countries

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  • Jesus, Maria Antónia
  • Jorge, Susana

Abstract

Government accounting (GA) and National accounts (NA) are two reporting systems that, although aiming different purposes, are linked – public administrations’ financial information for the latter is provided by the former. Therefore, the alignment between the two systems is an issue for the reliability of the public sector aggregates finally obtained by the National Accounts.

Suggested Citation

  • Jesus, Maria Antónia & Jorge, Susana, 2016. "Accounting basis adjustments and deficit reliability: Evidence from southern European countries," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 77-88.
    • Handle: RePEc:eee:spacre:v:19:y:2016:i:1:p:77-88
    DOI: 10.1016/j.rcsar.2015.01.004
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    References listed on IDEAS

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    1. Rowan Jones, 2003. "Measuring and Reporting The Nation's Finances: Statistics and Accounting," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 21-28, January.
    2. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    3. Maria Antónia Jesus & Susana Jorge, 2010. "From Governmental Accounting to National Accounting: Implications on the Portuguese Central Government Deficit," Notas Económicas, Faculty of Economics, University of Coimbra, issue 31, pages 24-46, June.
    4. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments — a Rejoinder," Australian Accounting Review, CPA Australia, vol. 17(43), pages 75-84, November.
    5. Andreas Bergmann, 2012. "The influence of the nature of government accounting and reporting in decision-making: evidence from Switzerland," Public Money & Management, Taylor & Francis Journals, vol. 32(1), pages 15-20, January.
    6. Steven Keuning & Dick van Tongeren, 2004. "The relationship between government accounts and national accounts, with special reference to the netherlands," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 50(2), pages 167-179, June.
    7. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments," Australian Accounting Review, CPA Australia, vol. 17(41), pages 38-50, March.
    8. Bos, Frits, 2008. "Uses of National Accounts; History, International Standardization and Applications in the Netherlands," MPRA Paper 9387, University Library of Munich, Germany.
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    Cited by:

    1. Vincent Tawiah, 2023. "The Effect of IPSAS Adoption on Governance Quality: Evidence from Developing and Developed Countries," Public Organization Review, Springer, vol. 23(1), pages 305-324, March.
    2. Dasí González, Rosa Mª & Montesinos Julve, Vicente & Vela Bargues, Jose Manuel, 2018. "Towards convergence of government financial statistics and accounting in Europe at central and local levels," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 140-149.
    3. Vincenzo Sforza & Riccardo Cimini, 2017. "Running the Obstacle Race towards Public Accounting Harmonization in EU-28: A Temporal Study," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(3), pages 1-49, February.

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    More about this item

    Keywords

    Governmental accounting; National accounts; Budgetary reporting; General Government Sector; Deficit; Contabilidad pública; Cuentas nacionales; Informe presupuestario; Sector General Gubernamental; Déficit;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • E01 - Macroeconomics and Monetary Economics - - General - - - Measurement and Data on National Income and Product Accounts and Wealth; Environmental Accounts
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • E01 - Macroeconomics and Monetary Economics - - General - - - Measurement and Data on National Income and Product Accounts and Wealth; Environmental Accounts

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