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

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

Research output: Contribution to journalJournal articleResearchpeer-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.
Original languageEnglish
JournalPublic Money and Management
Issue number7
Pages (from-to)530-533
Number of pages4
Publication statusPublished - Oct 2022


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

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