{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,11]],"date-time":"2026-03-11T21:04:26Z","timestamp":1773263066418,"version":"3.50.1"},"reference-count":65,"publisher":"Informa UK Limited","issue":"2","funder":[{"DOI":"10.13039\/501100001871","name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia","doi-asserted-by":"publisher","award":["UID\/CPO\/0758\/2019"],"award-info":[{"award-number":["UID\/CPO\/0758\/2019"]}],"id":[{"id":"10.13039\/501100001871","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":["www.tandfonline.com"],"crossmark-restriction":true},"short-container-title":["Accounting in Europe"],"published-print":{"date-parts":[[2020,5,3]]},"DOI":"10.1080\/17449480.2020.1742362","type":"journal-article","created":{"date-parts":[[2020,4,3]],"date-time":"2020-04-03T11:31:47Z","timestamp":1585913507000},"page":"158-182","update-policy":"https:\/\/doi.org\/10.1080\/tandf_crossmark_01","source":"Crossref","is-referenced-by-count":23,"title":["Comparability in IPSASs: Lessons to be Learned for the European Standards"],"prefix":"10.1080","volume":"17","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-7338-8662","authenticated-orcid":false,"given":"Giorgia","family":"Mattei","sequence":"first","affiliation":[{"name":"Department of Business Studies, University of Roma Tre, Rome, Italy"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-4850-2387","authenticated-orcid":false,"given":"Susana","family":"Jorge","sequence":"additional","affiliation":[{"name":"Research Centre in Political Science, University of Minho, Braga, Portugal"},{"name":"Faculty of Economics, University of Coimbra, Coimbra, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-3783-8707","authenticated-orcid":false,"given":"Fabio Giulio","family":"Grandis","sequence":"additional","affiliation":[{"name":"Department of Business Studies, University of Roma Tre, Rome, Italy"}]}],"member":"301","published-online":{"date-parts":[[2020,4,3]]},"reference":[{"issue":"1","key":"CIT0001","doi-asserted-by":"crossref","first-page":"28","DOI":"10.2478\/tekhne-2019-0003","volume":"16","author":"Adam B.","year":"2018","journal-title":"T\u00e9khne \u2013 Review of Applied Management Studies"},{"key":"CIT0002","doi-asserted-by":"publisher","DOI":"10.1080\/09540962.2016.1133970"},{"issue":"24","key":"CIT0003","first-page":"1","volume":"5","author":"Alshujairi M. H. A.","year":"2014","journal-title":"Research Journal of Finance and Accounting"},{"key":"CIT0004","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2010.85.1.31"},{"key":"CIT0005","unstructured":"Asselin, L. (2000). De la pol\u00edtica a la pr\u00e1ctica: reformas a los sistemas de administraci\u00f3n financiera del sector p\u00fablico. CEPAL \u2013 SERIE Seminarios y conferencias, 03."},{"key":"CIT0006","doi-asserted-by":"publisher","DOI":"10.1080\/01900692.2018.1433205"},{"key":"CIT0007","doi-asserted-by":"publisher","DOI":"10.1007\/s11294-014-9495-7"},{"issue":"3","key":"CIT0008","first-page":"257","volume":"10","author":"Bellanca S.","year":"2014","journal-title":"Journal of Modern Accounting and Auditing"},{"key":"CIT0009","doi-asserted-by":"publisher","DOI":"10.1177\/0020852307078424"},{"key":"CIT0010","doi-asserted-by":"publisher","DOI":"10.1111\/1758-5899.12454"},{"key":"CIT0011","doi-asserted-by":"publisher","DOI":"10.1111\/1911-3846.12002"},{"key":"CIT0012","doi-asserted-by":"publisher","DOI":"10.1057\/9781137461346"},{"key":"CIT0013","doi-asserted-by":"publisher","DOI":"10.1016\/j.intaccaudtax.2007.06.002"},{"key":"CIT0014","doi-asserted-by":"publisher","DOI":"10.1080\/09540962.2019.1580897"},{"key":"CIT0015","doi-asserted-by":"publisher","DOI":"10.1007\/s11142-014-9296-5"},{"issue":"2","key":"CIT0016","doi-asserted-by":"crossref","first-page":"348","DOI":"10.29302\/oeconomica.2012.14.2.4","volume":"14","author":"Cenar I.","year":"2012","journal-title":"Annales Universitatis Apulensis Series Oeconomica"},{"key":"CIT0017","first-page":"19","volume-title":"The harmonization of government accounting and the role of IPSAS","author":"Chan J. L.","year":"2008"},{"key":"CIT0018","doi-asserted-by":"publisher","DOI":"10.1016\/j.adiac.2008.05.002"},{"key":"CIT0019","doi-asserted-by":"publisher","DOI":"10.1177\/0020852314546580"},{"key":"CIT0020","doi-asserted-by":"publisher","DOI":"10.1504\/IJMFA.2009.025363"},{"issue":"2","key":"CIT0021","first-page":"106","volume":"10","author":"Cole V.","year":"2011","journal-title":"Accounting and Management Information Systems"},{"key":"CIT0022","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2011.02.001"},{"key":"CIT0023","unstructured":"European Commission. (2013a). Report from the Commission to the Council and the European Parliament, towards implementing harmonized Public Sector Accounting Standards in Member States. COM(2013) 114 final, Brussels, March."},{"key":"CIT0024","unstructured":"European Commission. (2013b). Commission staff working document accompanying the document \u2018Report from the Commission to the Council and the European Parliament, Towards Implementing Harmonized Public Sector Accounting Standards in Member States. Brussels\u2019, SWD(2013) 57 final, March."},{"key":"CIT0025","unstructured":"European Commission. (2019). Reporting on the progress as regards the European Public Sector Accounting Standards (EPSAS), Commission Staff Working Document, SWD(2019) 204 final, June."},{"key":"CIT0026","unstructured":"EUROSTAT. (2016). EPSAS issue paper on narrowing down the options within IPSAS; EPSAS WG 16\/06; Note to the EPSAS Working Group meeting to be held in Paris on 7-8 July 2016, Luxembourg, 22 June."},{"key":"CIT0027","unstructured":"EUROSTAT. (2017a). EPSAS cell on principles related to EPSAS standards; EPSAS Cell STA 17\/10; Note of the meeting \u2013 draft; Luxembourg, 27-28 September."},{"key":"CIT0028","unstructured":"EUROSTAT. (2017b). EPSAS issue paper on the national approaches to harmonisation of chart of accounts; EPSAS WG 17\/12; Note to the EPSAS Working Group meeting to be held in Luxembourg on 21-22 November 2017, Luxembourg, 30 October."},{"key":"CIT0029","unstructured":"EUROSTAT. (2018). EPSAS conceptual framework, EPSAS WG 18\/07, Reflection Paper, Luxembourg, 25 April 2018."},{"key":"CIT0030","unstructured":"EUROSTAT. (2019). Pilot EPSAS screening reports, EPSAS WG 19\/09, Luxembourg, 08 November 2019."},{"key":"CIT0031","doi-asserted-by":"publisher","DOI":"10.1177\/1558689809349691"},{"issue":"4","key":"CIT0032","first-page":"407","volume":"6","author":"Fragoso A. R.","year":"2012","journal-title":"Revista de Educa\u00e7\u00e3o e Pesquisa em Contabilidade"},{"key":"CIT0033","doi-asserted-by":"publisher","DOI":"10.1080\/13876980802468766"},{"key":"CIT0034","unstructured":"Garc\u00eda, M. A. (1994). Armonizaci\u00f3n de la informaci\u00f3n financiera en Europa. Instituto de Contabilidad y Auditor\u00eda de Cuentas. Premio Carlos Cubillo Valverde."},{"key":"CIT0035","doi-asserted-by":"publisher","DOI":"10.1016\/j.bar.2011.12.005"},{"key":"CIT0036","doi-asserted-by":"publisher","DOI":"10.1080\/01900692.2015.1001239"},{"key":"CIT0037","doi-asserted-by":"publisher","DOI":"10.1016\/0361-3682(79)90013-8"},{"key":"CIT0038","doi-asserted-by":"publisher","DOI":"10.1080\/09638180600920087"},{"key":"CIT0039","volume-title":"Conceptual framework for general purpose financial reporting by public sector entities","author":"IPSASB","year":"2014"},{"key":"CIT0040","volume-title":"Handbook of international public sector accounting standards","author":"IPSASB","year":"2017"},{"key":"CIT0041","volume-title":"IPSASB strategy and work plan 2019\u20132023 \u2013 delivering global standards; Inspiring implementation","author":"IPSASB","year":"2019"},{"key":"CIT0042","doi-asserted-by":"publisher","DOI":"10.1080\/01900692.2015.1068324"},{"issue":"44","key":"CIT0043","first-page":"34","volume":"10","author":"Jorge S. M.","year":"2014","journal-title":"TRAS \u2013 Transylvanian Review of Administrative Sciences"},{"key":"CIT0044","doi-asserted-by":"publisher","DOI":"10.2308\/jiar-10215"},{"key":"CIT0045","doi-asserted-by":"publisher","DOI":"10.1016\/S1045-2354(02)00190-9"},{"key":"CIT0046","doi-asserted-by":"publisher","DOI":"10.1080\/09540962.2016.1133976"},{"key":"CIT0047","doi-asserted-by":"publisher","DOI":"10.2753\/REE1540-496X4705S403"},{"key":"CIT0048","volume-title":"Audit of IPSAS-based financial statement in Kano state Nigeria (problems and solutions)","author":"Mukaddas A.","year":"2014"},{"key":"CIT0049","doi-asserted-by":"publisher","DOI":"10.1515\/ael-2014-0019"},{"key":"CIT0050","doi-asserted-by":"publisher","DOI":"10.1111\/1911-3846.12229"},{"key":"CIT0051","doi-asserted-by":"publisher","DOI":"10.1080\/00014788.2013.770644"},{"key":"CIT0052","doi-asserted-by":"publisher","DOI":"10.1016\/j.cpa.2012.12.001"},{"key":"CIT0053","doi-asserted-by":"publisher","DOI":"10.14195\/978-989-26-1861-6_5"},{"key":"CIT0054","unstructured":"PwC. (2019). Pilot EPSAS Screening Report, IPSAS 17 \u2013 property, plant and equipment, Paper by PwC on behalf of Eurostat, European Commission, EPSAS WG 19\/09.2, Luxemburg, 8 of November."},{"key":"CIT0055","doi-asserted-by":"publisher","DOI":"10.1016\/j.jpolmod.2015.01.010"},{"key":"CIT0056","volume-title":"International accounting: A user perspective","author":"Saudagaran S. M.","year":"2004"},{"key":"CIT0057","doi-asserted-by":"publisher","DOI":"10.1016\/B978-008043972-3\/50017-7"},{"key":"CIT0058","doi-asserted-by":"publisher","DOI":"10.1080\/09540962.2016.1266191"},{"key":"CIT0059","doi-asserted-by":"publisher","DOI":"10.1080\/09638180701706732"},{"key":"CIT0060","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-6281.1990.tb00233.x"},{"key":"CIT0061","volume-title":"Policy framework for international public sector accounting standards","author":"UN","year":"2013","edition":"2"},{"key":"CIT0062","unstructured":"UN System. (2017). Conclusions of the 28th meeting of the CEB finance and budget network. 28th Meeting of the CEB Finance and Budget Network Video conference, 21 November 2016 10.00 \u2013 12.00 EST\/16.00 \u2013 18.00 CET Chief Executives Board for Coordination 30 January 2017 CEB\/2016\/HLCM\/FB\/11."},{"key":"CIT0063","doi-asserted-by":"publisher","DOI":"10.1080\/00014788.1988.9729361"},{"key":"CIT0064","doi-asserted-by":"publisher","DOI":"10.2308\/accr-50192"},{"key":"CIT0065","doi-asserted-by":"publisher","DOI":"10.1016\/j.bar.2007.08.001"}],"container-title":["Accounting in Europe"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.tandfonline.com\/doi\/pdf\/10.1080\/17449480.2020.1742362","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2021,5,20]],"date-time":"2021-05-20T15:15:44Z","timestamp":1621523744000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/17449480.2020.1742362"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2020,4,3]]},"references-count":65,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2020,5,3]]}},"alternative-id":["10.1080\/17449480.2020.1742362"],"URL":"https:\/\/doi.org\/10.1080\/17449480.2020.1742362","relation":{},"ISSN":["1744-9480","1744-9499"],"issn-type":[{"value":"1744-9480","type":"print"},{"value":"1744-9499","type":"electronic"}],"subject":[],"published":{"date-parts":[[2020,4,3]]},"assertion":[{"value":"The publishing and review policy for this title is described in its Aims & Scope.","order":1,"name":"peerreview_statement","label":"Peer Review Statement"},{"value":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=raie20","URL":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=raie20","order":2,"name":"aims_and_scope_url","label":"Aim & Scope"},{"value":"2020-04-03","order":3,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}