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Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach

Author

Listed:
  • Beatriz Cuadrado-Ballesteros

    (Department of Management and Business Economics & Multidisciplinary Institute for Enterprise, University of Salamanca, Spain)

  • Marco Bisogno

    (Department of Management & Innovation Systems, University of Salerno, Italy)

  • Giovanni Vaia

    (Department of Management, University of Venice “Ca’ Foscari,†Italy)

Abstract

SynopsisThe research problemWe investigated the association between public-sector accounting reforms and efficiency at a central-government level, assessing efficiency through a global perspective.MotivationThe effects of financial management reforms on efficiency have rarely been investigated. We contribute to the academic debate concerning both public-sector accounting reforms (implementation of international accounting standards and accrual-accounting systems) and governmental efficiency, merging two streams of literature that have not been investigated thoroughly.The test hypothesesH1: Countries that have implemented IPSAS are more efficient.H2: Countries that have implemented accrual-accounting systems are more efficient.Target populationWe used a sample of 22 European countries in the period 2010–2018.Adopted methodologyWe adopted a two-step approach: first, we created several efficiency indicators using different techniques; second, we implemented a model to test our hypotheses.AnalysesData Envelopment Analysis (DEA) technique, DEA with application of the bootstrap technique, and Order-m modelFindingsAccrual accounting was positively associated with efficiency while findings did not totally support an association with IPSAS.

Suggested Citation

  • Beatriz Cuadrado-Ballesteros & Marco Bisogno & Giovanni Vaia, 2022. "Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 57(04), pages 1-31, December.
    • Handle: RePEc:wsi:tijaxx:v:57:y:2022:i:04:n:s1094406022500172
    DOI: 10.1142/S1094406022500172
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