Implementation of the international public sector accounting standards in Europe. Variations on a global theme
As part of introducing accrual accounting in the public sector, many governments have–
voluntarily–implemented the International Public Sector Accounting Standards (IPSAS) for …
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 …
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 …
International Public Sector Accounting Standards (IPSASs) in the different contexts of …
The institutionalization of public sector accounting reforms: the role of pilot entities
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) …
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
Purpose This paper aims to research the reforms toward International Public Sector
Accounting Standards (IPSAS) implementation and the perceptions about the use and …
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 …
Accounting Standards (IPSAS) between 2000 and 2023. The review finds various …
The development of EPSAS: Contributions from the literature
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 …
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 …
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 …
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
IMPACT This article delivers new insights regarding the importance of continuous
professional development (CPD) for practitioners designing and implementing public sector …
professional development (CPD) for practitioners designing and implementing public sector …