Abstract The development of International Public Sector Accounting Standards (IPSASs)
aims at harmonizing public sector accounting at an international level. IPSASs are intended …

Purpose The aim of the study is to review the extant literature on International Public Sector
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …

As part of introducing accrual accounting in the public sector, many governments have–
voluntarily–implemented the International Public Sector Accounting Standards (IPSAS) for …

A broad debate about the harmonization of public sector accounting standards in Europe is
underway. The authors provide arguments in favour of harmonization, but they also …

The International Public Sector Accounting Standards have been seen as a path towards the
modernization of governmental accounting, and many countries have made efforts to adopt …

Drawing on extended new institutional theory, this paper has striven to make heard the
voices of accountants, budget officers, and policy makers involved in implementing public …

This paper defines and then observes processes of glocalization surrounding the adoption
of International Public Sector Accounting Standards (IPSAS) for public sector financial …

During the last 30 years, many public administration reforms promoted by New Public
Management have been undertaken. These reforms have spread to Latin‐American …

This paper focuses on two key issues that characterize the current public financial
management debate—the quality of governance, and public sector accounting reforms. After …

This paper investigates whether the International Public Sector Accounting Standards
(IPSAS) is a potential enabler or constrainer of corruption in developing countries. We …