Our intention is to measure the harmonization between national accounting regulation for public sector and IPSAS, other than similarities/dissimilarities coefficients.
Sorry Adriana, I do not have specific tools to suggest you on this specific topic. I do not know other similar research projects. Best regards, Benedetta
Thanks, I am also curious why is no interest in this area? Because, if we discuss accounting harmonisation, the formal harmonization ( legislation) should be the first step, followed by the material harmonization ( practice).
Yes, I agree with you, Odysseas Pavlatos, but are you so kind to tell us more about your point of view ?
As you do not have any existing measures scale to measure the level of harmonization of accounting with special reference to public sector companies, i can suggest you to create a measurement scale on your own.
you identifity some key accounting policies which have more relevance to public sector companies. If particular accounting policy is followed by the company assign '1' or else '0'. likewise, you quantify the consistency in various accounting policies followed by the companies in public sector.
I welcome further discussion on this topic.
with regards
I think you may want to proxy that with accounting comparability. I'm not really familiar with the topic, but you may find reference here:
http://www.aaajournals.org/doi/abs/10.2308/accr-51053?code=aaan-site
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