IPSAS and government accounting reform in Mexico
by Laura Sour
International Journal of Public Sector Performance Management (IJPSPM), Vol. 2, No. 1, 2012

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.

Online publication date: Sat, 15-Nov-2014

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