Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach
研究了22个欧洲国家2010-2018年间公共部门会计改革（采用国际公共部门会计准则和权责发生制）与中央政府效率的关系，发现权责发生制与效率正相关，但国际公共部门会计准则的关联未获完全支持。
Synopsis The research problem We investigated the association between public-sector accounting reforms and efficiency at a central-government level, assessing efficiency through a global perspective. Motivation The effects of financial management reforms on efficiency have rarely been investigated. We contribute to the academic debate concerning both public-sector accounting reforms (implementation of international accounting standards and accrual-accounting systems) and governmental efficiency, merging two streams of literature that have not been investigated thoroughly. The test hypotheses H 1 : Countries that have implemented IPSAS are more efficient. H 2 : Countries that have implemented accrual-accounting systems are more efficient. Target population We used a sample of 22 European countries in the period 2010–2018. Adopted methodology We adopted a two-step approach: first, we created several efficiency indicators using different techniques; second, we implemented a model to test our hypotheses. Analyses Data Envelopment Analysis (DEA) technique, DEA with application of the bootstrap technique, and Order-m model Findings Accrual accounting was positively associated with efficiency while findings did not totally support an association with IPSAS.