Authors: Laura Sour
Addresses: School of Economics and Business, Universidad Anáhuac México Norte, Av. Universidad Anáhuac s/n, Col. Lomas Anáhuac C.P. 52786, Huixquilican, Estado de México, Mexico
Abstract: Mexico is in the early stages of a process of governmental accounting reform at the national level. We use the Herfindahl index to evaluate the actual harmonisation level of public accounting in Mexico regarding IPSAS 1 and 2. The purpose of this study is to explain the difference between the IPSASs and the actual Mexican accounting system to determine to what extent the adoption of IPSAS during the reform of the accounting system in Mexico can promote transparency and accountability in all levels of government.
Keywords: International Public Sector Accounting Standards; IPSAS; public sector organisations; accountability; transparency; Latin America; Mexico; accounting reform.
International Journal of Public Sector Performance Management, 2012 Vol.2 No.1, pp.5 - 24
Published online: 29 Aug 2012 *Full-text access for editors Access for subscribers Purchase this article Comment on this article