Implementation of the international public sector accounting standards in Europe. Variations on a global theme

T Polzer, G Grossi, C Reichard - Accounting Forum, 2022 - Taylor & Francis
As part of introducing accrual accounting in the public sector, many governments have–
voluntarily–implemented the International Public Sector Accounting Standards (IPSAS) for …

Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda

MI Liberato, I Choban de Sousa Paiva… - Journal of Accounting …, 2024 - emerald.com
Purpose The purpose of this study is to discuss the most relevant literature related to the
adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in …

“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries

T Polzer, L Gårseth-Nesbakk… - International Journal of …, 2020 - emerald.com
Purpose The purpose of this paper is to provide a global overview of the adoption status of
International Public Sector Accounting Standards (IPSASs) in the different contexts of …

The institutionalization of public sector accounting reforms: the role of pilot entities

S Jorge, SP Nogueira, N Ribeiro - Journal of Public Budgeting …, 2021 - emerald.com
Purpose This paper aims at understanding the action of pilot entities, in order to ultimately
infer about their role to the overall reform process of public sector accounting (PSA) …

The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula

P Gomes, I Brusca, MJ Fernandes… - Journal of Public …, 2023 - emerald.com
Purpose This paper aims to research the reforms toward International Public Sector
Accounting Standards (IPSAS) implementation and the perceptions about the use and …

A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)

S Scannell, V Tawiah - Public Organization Review, 2024 - Springer
This paper is a thematic review of the existing literature on International Public Sector
Accounting Standards (IPSAS) between 2000 and 2023. The review finds various …

The development of EPSAS: Contributions from the literature

J Caruana, G Dabbicco, S Jorge, MA Jesus - Accounting in Europe, 2019 - Taylor & Francis
EPSAS are being considered in the EU context where a need for harmonisation in
Governmental Accounting (GA) has been recognised as important to increase the reliability …

The transition to IPSAS standards: the extent of adoption and the influence of institutional, contingency and economic network factors

A Amiri, SE Hamza - Accounting and Management Information Systems, 2020 - ceeol.com
Research Question: the study identifies the reasons behind the country choice between
different IPSAS adoption approaches. Motivation: Our motivation is guided by the growing …

Reformas do Setor Público e Mudanças na Contabilidade Pública

JA de Faria Bilhim, RR de Azevedo… - Contabilidade Gestão e …, 2022 - revistacgg.org
Resumo As International Public Sector Accounting Standards (IPSAS), emitidas pelo IPSAS
Board, são normas relativas à elaboração e apresentação da informação financeira …

New development: The role of education in public sector accounting reforms in emerging economies: a socio-material perspective

C Schuler, G Grossi, S Fuchs - Public Money & Management, 2023 - Taylor & Francis
IMPACT This article delivers new insights regarding the importance of continuous
professional development (CPD) for practitioners designing and implementing public sector …