Setting International Public-Sector Accounting Standards: Does 'Public' Matter? The Case of Revenue from Non-Exchange Transactions

被引:5
作者
Bisogno, Marco [1 ]
Pontoppidan, Caroline Aggestam [2 ]
Hodges, Ron [3 ]
Manes-Rossi, Francesca [4 ]
机构
[1] Univ Salerno, Management & Innovat Syst, Giovanni Paolo II 132, I-84084 Fisciano, Italy
[2] Copenhagen Business Sch Accounting & Auditing, Copenhagen, Denmark
[3] Univ Birmingham, Accounting, Birmingham, W Midlands, England
[4] Univ Naples Federico II, Econ Management & Inst, Naples, Italy
关键词
non-exchange revenue; IPSASB Conceptual Framework; accrual accounting; public sector accounting; MANAGEMENT; ADOPTION;
D O I
10.1080/17449480.2019.1624791
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This paper investigates accounting for non-exchange revenue, an issue which has a strong relevance in public sector accounting, but which is rarely encountered in the private sector. The IPSASB consultation paper 'Accounting for Revenue and Non-exchange Expenses' is analyzed to illustrate that the specificities of the public sector are not necessarily taken into account when developing public sector accounting standards. Our analysis is informed by literature on the political nature of accrual accounting in public sector entities. The paper highlights the territorializing role of the IPSASB, the mediating role attributable to the consultation paper, and the potential adjudicating and subjectivizing roles of a future public sector accounting standard on revenue recognition.
引用
收藏
页码:219 / 235
页数:17
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