New Development: The Development of Standardized Charts of Accounts in Public Sector Accounting

Susana Jorge, Giovanna Dabbicco, Caroline Aggestam Pontoppidan, Diana Vaz de Lima

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review


This article addresses the development of standardized Charts of Accounts (CoAs) in public sector accounting and reporting. In particular, it focuses on matters concerning the role CoAs have, or should have, at a national level, their main technicalities and the expected impact of using them as a bookkeeping instrument on the accuracy of accounting records and, ultimately, on the reliability and usability of the financial information for different purposes. Empirical evidence is provided from a survey to representatives of accounting international and national (Belgium, Brazil, Estonia and Portugal) standard-setters and preparers.
TidsskriftPublic Money and Management
Udgave nummer7
Sider (fra-til)530-533
Antal sider4
StatusUdgivet - okt. 2022


  • Accounts codes
  • Accounting records
  • Budget classifications
  • Comparability
  • Consolidated reporting
  • GFS classifications
  • Harmonization
  • Information reliability