IPSAS, IFRS, and the quality of the accounting - with an accent on public management
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F22%3A63551119" target="_blank" >RIV/70883521:28120/22:63551119 - isvavai.cz</a>
Result on the web
<a href="https://ramp.ase.ro/vol39/39-09.pdf" target="_blank" >https://ramp.ase.ro/vol39/39-09.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.24818/amp/2022.39-09" target="_blank" >10.24818/amp/2022.39-09</a>
Alternative languages
Result language
angličtina
Original language name
IPSAS, IFRS, and the quality of the accounting - with an accent on public management
Original language description
Are accounting errors caused by national accounting standards? The goal of this paper is to identify the problems with the quality of accounting information when the new Czech accounting standards are used in the public sector. The aim is then to compare the impact of IPSAS and IFRS on the Czech accounting standards and the accounting error rate of private entities and public sector entities. Data analyzed in this paper were obtained in 2018 and 2019. The results of quantitative research are subjected to statistical testing in order to answer the research questions as well as identify differences between profit and non-profit (public sector) organizations. Results indicate that the impact of Czech GAAP on the occurrence of accounting errors is not statistically significant for either business or public sector entities. In addition, according to respondents, the Czech accounting standards after the public finance accounting reform are not considered to be the usual cause of errors in accounting. Actually, compliance with the updated Czech GAAP improves the quality of the financial statements and avoids errors when preparing financial statements. These findings are in line with several existing papers and thus support the existing idea that IPSAS or IFRS application promotes the quality of accounting.
Czech name
—
Czech description
—
Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
—
OECD FORD branch
50205 - Accounting
Result continuities
Project
—
Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Administratie si Management Public
ISSN
1583-9583
e-ISSN
—
Volume of the periodical
2022
Issue of the periodical within the volume
39
Country of publishing house
RO - ROMANIA
Number of pages
16
Pages from-to
154-169
UT code for WoS article
—
EID of the result in the Scopus database
2-s2.0-85146224701