Additional thoughts on the implementation of the International Public Sector Accounting Standards in Europe – a commentary
这篇评论基于个人经验，从实践者视角补充分析欧洲成员国为何偏离国际公共部门会计准则，指出盎格鲁-撒克逊与欧洲会计制定方法的潜在不兼容性，并澄清对准则的误解。
The Polzer et al. [2022. Implementation of the international public sector accounting standards in Europe. Variations on a global theme. Accounting Forum, 46(1), 57–82.] paper on the implementation of the International Public Sector Accounting Standards (IPSASs) in Europe published in 2021/2022 in Accounting Forum concluded that European Member States have deviated substantially from the international standards. The authors use an analytical framework, which is derived from new institutional theory, for the analysis of reasons for diverging responses to structure the reasons for the deviations by Member States they have identified. Based on his personal experience, the commentator aims to add a practitioner’s perspective to this paper. In terms of the adaptation of standards by Member States and the observed diversity in translated accounting standards, an alternative viewpoint is offered, which draws attention to some practical aspects of IPSAS implementation. A further issue that could explain the deviations are possible incompatibilities of Anglo-Saxon and European approaches to accounting standard-setting in the public sector. The commentary also addresses some potential misunderstandings about IPSASs.