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

Purpose This paper tries to shed light on the international progress regarding the adoption
of International Public Sector Accounting Standards (IPSAS), to accentuate the benefits …

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 …

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

This article investigates the environmental factors associated with countries' decision to
adopt International Public Sector Accounting Standards (IPSAS). Based on a sample of 110 …

Purpose This paper focuses on the extent to which Swedish municipalities identified and
communicated risks due to the COVID-19 outbreak early on. The purpose of this paper is to …

Purpose This paper aims to research the reforms toward International Public Sector
Accounting Standards (IPSAS) implementation and the perceptions about the use and …

This study adds new insights to the academic debate on the effectiveness of both accrual-
basis systems and the adoption of harmonised accounting rules at the international level by …

This study utilizes the unique opportunity provided by a mandated change from cash-based
to accrual-based reporting in local governments to explore the role of contextual …

This article aims to shed light on digital transformation in the accounting sector from the
perspective of institutional change. We performed a systematic literature review to …