Assessing How Much Governmental Accounting Standards Converge with IPSAS : A new methodology applied to Switzerland

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Ressource 1Download: Working Paper 2020-01 Soguel_Luta.pdf (670.53 [Ko])
State: Public
Version: Final published version
License: Not specified
Serval ID
serval:BIB_E3A54822067D
Type
Report: a report published by a school or other institution, usually numbered within a series.
Publication sub-type
Working paper: Working papers contain results presented by the author. Working papers aim to stimulate discussions between scientists with interested parties, they can also be the basis to publish articles in specialized journals
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Publications
Institution
Title
Assessing How Much Governmental Accounting Standards Converge with IPSAS : A new methodology applied to Switzerland
Author(s)
Soguel Nils, Luta Naomi
Institution details
IDHEAP
Issued date
2020
Number
1/2020
Genre
Working Paper de l'IDHEAP
Language
english
Number of pages
33
Abstract
The aim of this paper is to suggest a new index-based methodology for more accurately measuring the convergence of governmental accounting standards with International Public Sector Accounting Standards (IPSAS) true and fair’s approach. The study focuses on the case of Switzerland by assessing the accounting standards established by the 26 cantons under two major reforms implemented between 1980 and 2018. Using the MACBETH multiple criteria decision analysis, we show that weighting index criteria to assess the convergence of homegrown accounting standards improves the measurement. However, this does not substantially change the conclusions drawn from the results obtained by the different cantons when index criteria are all considered to be equally important.
Create date
01/07/2020 7:22
Last modification date
03/07/2020 6:10
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