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 use and perceived usefulness of public sector financial statements by politicians–evidence from Croatia

I Pajković, N Botica Redmayne… - Journal of public budgeting …, 2023 - emerald.com
Purpose This study analyses to what extent politicians use public sector entities' financial
statements along with the politicians' perceptions of the usefulness of such statements in the …

Drivers for IPSAS adoption: Context-related factors in public sector innovation

A Chatti, S Damak Ayadi, M Jeriji - International Journal of Public …, 2024 - Taylor & Francis
This study aims to characterize and contextualize the integration of accrual accounting into
public sector accounting systems through International Public Sector Accounting Standards …

Combining theories to investigate the acceptance of accrual accounting

M Bekiaris, T Paraponti, F Spanou - International Journal of Public …, 2024 - emerald.com
Purpose This paper develops and tests a theoretical model that draws on the Diffusion
Contingency Model and the Theory of Human Behavior to explain the factors influencing …

Navigating accounting reforms: a qualitative comparative analysis of accrual implementation in Italian local governments

G Benfante, A Casali, I Mozzoni… - Journal of Public Budgeting …, 2024 - emerald.com
Purpose This research aims to contribute to the ongoing debate on the prospective
advantages of implementing accrual accounting in countries where such a transition is …

A study exploring the adoption of cash IPSAS in the Solomon Islands: the case of the provincial governments

M Oru, AK Narayan, A Rahman… - Pacific Accounting …, 2024 - emerald.com
Purpose This study aims to examine the adoption of the cash-basis International Public
Sector Accounting Standard (or for short cash IPSAS) within a problematic provincial …

Evaluasi Atas Implementasi Pernyataan Standar Akuntansi Pemerintahan Nomor 13 Pada BLUD Puskesmas Kawasan Terpencil

W Lelono, D Siswantoro - Jurnal Akademi Akuntansi, 2023 - ejournal.umm.ac.id
Tujuan penelitian: Penelitian ini bertujuan untuk mengevaluasi kesesuaian
penyelenggaraan akuntansi dan penyajian Laporan Keuangan BLUD Puskesmas dengan …

PROSES PENGAKUAN DAN PENGUKURAN ASET TAK BERWUJUD DATA DAN INFORMASI GEOSPASIAL: KELEMAHAN DAN KENDALA

NSM Rosdiana, V Anggraita - Jurnal Akuntansi Trisakti, 2024 - e-journal.trisakti.ac.id
Penelitian dilakukan untuk menganalisis kelemahan dan kendala dalam proses pengakuan
dan pengukuran aset tak berwujud data dan informasi geospasial di Badan Informasi …

The Level of Compliance

EK Attefah, A Ferreira, P Gomes - Eurasian Business and …, 2024 - books.google.com
This study aims to analyze the compliance level of Ghana's local government financial
statements prepared and disclosed following the accrual-based International Public Sector …

Evaluation Of The Implementation Process Of PSAP 16 Service Concession Agreement–Grantor On Toll Roads At The Ministry Of Public Works And Housing

SD Prametisiwi, D Martani - EKOMBIS REVIEW: Jurnal Ilmiah …, 2024 - jurnal.unived.ac.id
This research aims to evaluate the process of implementing PSAP 16 in toll road service
concession agreements at the Ministry of Public Works and Housing and the obstacles in …