Relevant bibliographies by topics / International Public Sector Accounting Standards (IPSAS)

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Academic literature on the topic 'International Public Sector Accounting Standards (IPSAS)'

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Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "International Public Sector Accounting Standards (IPSAS)"

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Miraj, Javed, and Zhuquan Wang. "Adoption of International Public Sector Accounting Standards in Public Sector of Developing Economies -Analysis of Five South Asian Countries." Research in World Economy 9, no. 2 (November 7, 2018): 44. http://dx.doi.org/10.5430/rwe.v9n2p44.

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We examined the extent of adoption of the International Public Sector Accounting Standards (IPSAS) in South Asia and the challenges that are decelerating this process. The moderating organization, International Public Sector Accounting Standards Board (IPSAB), instituted IPSAS in an effort to improve financial reporting by public sector organizations and for comparability purposes. The aims of this research were to establish to what extent the IPSAS has been adopted in South Asia and determine the drawbacks contributing to its slow adoption process. To answer the study questions a literature review of the South Asian countries that have adopted the IPSAS was conducted. The study findings show that most of the South Asian nations have adopted the IPSASs though to different extents. Nepal, Bangladesh, Pakistan and Sri Lanka have implemented the IPSAS but taking different approaches and directions, while India still uses the cash based accounting system. The key barriers include; lack of experienced staff, delay in provision of information by the public entities, and lack of a defined implementation timeframe which seem to cut across these countries.
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O., Ademola Abimbola, Ben-Caleb E., Madugba Joseph U., Adegboyegun Adekunle E., and Eluyela Damilola F. "International Public Sector Accounting Standards (IPSAS) Adoption and Implementation in Nigerian Public Sector." International Journal of Financial Research 11, no. 1 (October 10, 2019): 434. http://dx.doi.org/10.5430/ijfr.v11n1p434.

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This study evaluated the relationship between IPSAS adoption and financial reporting quality in South West, Nigeria. Specifically, it analysed the effect of IPSAS adoption on credibility and comparability of financial statements. Additionally; salient factors influencing IPSAS implementation were investigated. Primary data collected from one hundred and eighty accountants in South West Nigeria were analysed using tabulation, graphs, factor analysis, and Goodman and Kruskal’s gamma statistics.The empirical results indicated that IPSAS adoption exerted significant and positive relationships with financial reporting quality, credibility and comparability of financial statements. Decisively, discoveries from this study reflect that implementation cost, staff training, technological factor, IPSAS knowledge and awareness and availability of expertise significantly affect IPSAS implementation. However, findings further revealed that IPSAS implementation is not significantly influenced by institutional commitment, cultural, sociological, legal, political and environmental factors. Based on these findings, the authors recommend that considerable amount of money should be set aside for full adoption and implementation of IPSAS in Nigeria.
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Chertkova, A. V. "Studying the global use of international public sector accounting standards." Finance and Credit 26, no. 11 (November 27, 2020): 2524–41. http://dx.doi.org/10.24891/fc.26.11.2524.

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Subject. The article analyzes the international application of the International Public Sector Accounting Standards (IPSAS) so as to evaluate and use successful practices of implementing and applying them, and avoid typical errors in settling and harmonizing the Russian accounting practice in accordance with the IPSAS. Objectives. I formulate what mainly distinguishes the international use of the IPSAS. Methods. The study is based on the comparative analysis method. Results. As a result of the study, I discovered some difficulties in implementing and adopting the IPSAS. In theory, the difficulties can be divided in two groups, i.e. technological, organizational and financial. The technological difficulties arise from the use of modern ICT ensuring fast and quality financial reporting under IPSAS. The organizational problem is about finance. Accounting reforms, accounting staff training entails considerable governmental spending. Conclusions and Relevance. Reforming the financial (budgetary) accounting process and financial reporting in Russia, authorities should refer to the international experience in the IPSAS. Doing so, they will be able to streamline the harmonization of financial reporting.
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Otavová, Milena. "Harmonisation efforts in the field of accounting of public sector." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 195–202. http://dx.doi.org/10.11118/actaun201159040195.

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Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting and financial statements of public institutions. The International Public Sector Accounting Standards Board (IPSASB) is therefore creating high-quality financial reporting standards for public sector (IPSAS). Paper points out the ongoing reform of accounting in the field of public finances in the Czech Republic, where there are substantial changes in accounting rules and it also introduces new accounting methods. Regarding the fact that accounting of public sector is nowadays accounting system perhaps with the greatest potential of development, paper highlights the differences in financial reporting in accordance with Czech legislation and IPSAS system. It tries to catch the essential differences that arise from the financial legislation, the accounting basis and also from the content of financial statements. The paper also indicates the difference between Czech Accounting Standards for selected accounting entities that maintain accounts in accordance with Decree No. 410/2009 Coll. and International Public Sector Accounting Standards (IPSAS). There is also recommended approach to the creation of national standards with regard to international harmonization.
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Enache, Corina. "Exemptions Resulting from the International Public Sector Accounting Standards (IPSAS) and European Standards for Intangible Investment, Inventories and Personnel Expenditures in Public Entities." Scientific Bulletin 24, no. 2 (December 1, 2019): 124–30. http://dx.doi.org/10.2478/bsaft-2019-0014.

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Abstract Simultaneously with the globalization of economies, it was necessary the adoption and implementation of international accounting standards for the public sector also. In 1996 a set of accounting standards for public sector entities was developed, namely International Public Sector Accounting Standards (IPSAS). After 31st July 1998, 32 IPSAS standards, mostly inspired by IASs, centered on model and engagement-based accounting, were issued. IPSAS 1 – Presentation of financial statements relating to the place of intangible assets, inventories and personnel expenses in the content and format of the financial statements is applied to all general purpose financial statements realized under accrual accounting. The IPSAS 12 – Inventory objective is to state the stock accounting treatment. The IPSAS 25 objective – Employee benefits is to state the employee benefits from an accounting perspective.
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Jensen, Gwenda. "The IPSASB's recent strategies: opportunities for academics and standard-setters." Journal of Public Budgeting, Accounting & Financial Management 32, no. 3 (July 2, 2020): 315–19. http://dx.doi.org/10.1108/jpbafm-04-2020-0050.

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PurposeThe purpose of this article is to contribute to an ongoing dialogue between practitioners and academics. This article describes the International Public Sector Accounting Standards Board (IPSASB) recent strategies and highlights the IPSASB's increasing outreach to academics.Design/methodology/approachThis is a practitioner's viewpoint which reflects the IPSASB's publicly available documents, and the opinions of a practitioner directly involved in the IPSASB's work and International Public Sector Accounting Standards (IPSAS) development.FindingsThe findings are that the IPSASB has increased its outreach to academics and now academics have more opportunities to engage with the IPSASB and IPSAS developments. The IPSASB's strategy has remained relatively constant over time, focusing on IPSAS to address public sector-specific issues, alignment with the International Financial Reporting Standards (IFRS) and reduction of differences between IPSAS and Government Finance Statistics (GFS) reporting guidelines.Research limitations/implicationsThe limitations of this article (which are also its strength in terms of fitness for purpose) are that as a practitioner's viewpoint it provides a brief overview and personal judgments, rather than an empirical analysis of developments applying a theoretical framework.Practical implicationsThe practical implications were IPSASB's increased outreach to the research community providing opportunities for academics to have increased input into IPSAS development, with likely benefits to researchers and the IPSASB.Social implicationsPractitioners’ engagement with academics supports increased understanding of the respective views leading to better outcomes for practitioners and academics working in the area of public sector financial reporting and its regulation.Originality/valueThis article is the first to (a) describe the IPSASB's increasing outreach to academics during 2019–2020 and (b) compare the IPSASB's strategies for the period of 2019–2023, with its strategies since the beginning of IPSAS developments in 1996–1997.
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De Silva Lokuwaduge, Chitra Sriyani, and Keshara De Silva. "Determinants of public sector accounting reforms." International Journal of Public Sector Management 33, no. 2/3 (January 13, 2020): 191–205. http://dx.doi.org/10.1108/ijpsm-03-2019-0085.

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Purpose The purpose of this paper is to extend the New Public Financial Management concept and the contingency model approach to an analysis of the determinants of the accrual-based International Public Sector Accounting Standards (IPSAS) adoption process as a financial management reform in Sri Lanka, a developing country in Asia. Design/methodology/approach Based on the prior literature, this paper develops a framework to highlight the importance of accrual-based reforms in public sector accounting policies to enable better transparency and accountability. It shows the extent to which Sri Lankan public sector institutions have adopted IPSAS-based accounting standards and the limitations of adopting these standards in a developing country, using documentary analysis. Findings In developing countries, the public sector faces practical problems when adopting reforms due to limited institutional capacity, high political involvement and bureaucracy in decision making. This paper concludes that significant policy changes towards the adoption of international accounting standards have gained momentum over the last decade in Sri Lanka while the much larger economies in Asia are still studying this process. However, the prevailing political uncertainty in Sri Lanka has negatively impacted the implementation process. Originality/value Relatively little is known about the diffusion of, and the difficulties in, implementing accrual-based IPSAS in the Asian region. This paper is an attempt to fill this gap by exploring the Sri Lankan experience. This could be applied by other developing countries in Asia, including the high-growth nations, for policy adoption and accounting harmonisation.
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Neves, Fabrício Ramos, and Mauricio Gómez-Villegas. "Reforma contábil do setor público na América Latina e comunidades epistêmicas: uma abordagem institucional." Revista de Administração Pública 54, no. 1 (January 2020): 11–31. http://dx.doi.org/10.1590/0034-761220180157.

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Abstract Latin American countries have undergone a growing interest in international accounting standards. Several countries are making progress in the adoption of international standards driven by different internal factors as well as external dynamics. The role of experts in the design of public policies associated with international standards has been studied by the epistemic community theory, which is the theoretical framework used in this study to address the influence of different international organizations on the adoption of IPSAS in Brazil and Colombia. This paper discusses the isomorphic institutional pressure exerted over the governments of these two countries in order to meet an international standard considered to be adequate. Meanwhile, the emerging trend towards the adoption of IPSAS in Latin America continues to grow, although some obstacles to achieving the goals defined in the reform arise.
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Sellami, Yosra Mnif, and Yosra Gafsi. "Public management systems, accounting education, and compliance with international public sector accounting standards in sub-Saharan Africa." International Journal of Public Sector Management 33, no. 2/3 (August 6, 2019): 141–64. http://dx.doi.org/10.1108/ijpsm-12-2018-0274.

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Purpose The purpose of this paper is to examine the transparency and completeness of government financial reporting in sub-Saharan African countries by assessing the extent of compliance with IPSAS disclosures and to investigate the impact of the strength of public management systems (SPMS) and accounting education on this level. Design/methodology/approach This research develops a self-constructed disclosure index from content analysis and applies panel regressions for a sample of 60 sub-Saharan African government entities during the period 2014–2017. Findings The study results indicate that IPSAS disclosure levels significantly vary across sub-Saharan African governments. They reveal a positive effect of the SPMS and accounting education on the extent of compliance with IPSAS in this region. Practical implications The study findings are of interest to practitioners, researchers, government policy makers, supervisory authorities and professional bodies. By focusing on the effect of the SPMS and accounting education on IPSAS disclosure level, this paper leaves room for future research to investigate other relevant factors associated with the compliance with these standards whether in sub-Saharan Africa or in other parts of the world. Originality/value This paper gives new insights into the assessment of the quality and transparency of government financial reporting in sub-Saharan Africa by examining the extent of compliance with IPSAS in this region. It is the first to investigate the impact of the SPMS and accounting education on this level.
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Chow, Danny, and Caroline Aggestam Pontoppidan. "The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS)." Journal of Public Budgeting, Accounting & Financial Management 31, no. 2 (June 3, 2019): 285–306. http://dx.doi.org/10.1108/jpbafm-08-2018-0087.

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Purpose The purpose of this paper is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective. Design/methodology/approach A content analysis of publicly accessible documents from the UN System archives was conducted. The analysis was framed through the broader lens of legitimacy theory, drawing attention to the rationalities of decisions taken. Findings This study illustrated how the need for accounting reforms was rationalised throughout the UN System of organisations. Decision-making processes were reflective of political concerns and the accompanying need to continually demonstrate accountability. The discursive strategies observed associated the need to improve accountability with the adoption of globally recognised accounting systems. However, such logic assumed that existing accountability deficits were intrinsically linked to accounting failures, which overemphasises accounting’s role. Social implications The UN System’s decision to adopt IPSAS in 2006 has been followed by a substantial increase in the number of Member States following suit. However, governments and other organisations considering IPSAS adoption should be aware of the historical context in which the UN System’s decision was made. Originality/value This study addresses a lacuna in empirical studies providing an understanding of the role of accounting reforms within international organisations such as the UN System.
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Dissertations / Theses on the topic "International Public Sector Accounting Standards (IPSAS)"

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Kirchmann, Ulrich. "Steuerung von Kommunen nach international public sector accounting standards (IPSAS) : Verwendung internationaler Rechnungslegungsstandards zur Ressourcenbewirtschaftung im kommunalen Haushalt /." Düsseldorf : IDW-Verl, 2009. http://d-nb.info/995795304/04.

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Köhrmann, Hannes. "Die Rechnungslegung kommunaler Gebietskörperschaften : eine Analyse der Regelungen des NKF und der IPSAS /." Lohmar ; Köln : Eul, 2009. http://d-nb.info/997057009/04.

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Salaroli, Abner Ribeiro. "Análise do processo de elaboração das normas internacionais de contabilidade pública." Universidade Federal do Espírito Santo, 2013. http://repositorio.ufes.br/handle/10/5610.

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It was sought in this study to investigate how the public consultation process can influence the delimitation of the International Public Accounting Standards (IPSAS) issued by IFAC. Thus, it was possible to identify the participation of several worldwide agents, in addition to verify the link between the characteristics of suggestions submitted and its acceptance by the responsible agency. This research was based on theoretical conceptual the Tridimensional Theory of Law, developed by Miguel Reale, wherein fact, value and norm are present and are related consistently, dialectical and complementary throughout the regulatory process, in the case in question, the accounting standardization. The facts represent present situations in the context of each participant, which are, in its turn, oriented, among other factors, by ideologies and principles, which are the values. Already the norm is the result of the relation between facts and values and is represented here by the IPSAS. As a methodological approach, resorted to documental research, to the content analysis and to the quantitative analysis through the Chi-square test and the interpretation of standardized residuals. From the sample, composed by suggestions made in 123 letters, was identified 59 agents from many countries, and 76% were not owned by the IFAC members. Also, the institutions occurred in seven different grades, such as professional institutions, regional standardization bodies, government agencies. On the acceptance level of the submitted contributions, were counted 926 suggestions, of which 322 somehow, the IFAC held. Moreover, there was an expressive participation from Oceania with 29.5% of the contributions total and participation of the Accounting Standards Board (South Africa) and the Australian Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) and Australian Accounting Standards Board, and both institutions that most delivered contributions. Additionally, the quantitative approach, succeeded evidence of a greater association between the suggestions of non-members and acceptance by the IFAC. There was also a strong link between compliance and the contributions of type Form. Still, for the entire sample, there was no evidence of dependence between the level of acceptance and the fact that the items whether they are converging standards issued by the IASB. However, the tests for each statement occurred, in some cases, evidence of association for both situations: approach and distancing of private standards, according to the sub-sample analyzed
Buscou-se neste estudo investigar como o processo de consulta pública pode influenciar o delineamento das Normas Internacionais de Contabilidade Pública (IPSAS), emitidas pela IFAC. Nesse sentido, foi possível identificar a participação de vários agentes mundiais, além de verificar a relação entre as características das sugestões enviadas e sua aceitação pelo órgão responsável. Esta pesquisa teve como base teórica e conceitual a Teoria Tridimensional do Direito, desenvolvida por Miguel Reale, na qual fato, valor e norma estão presentes e se relacionam de forma constante, dialética e complementar, ao longo do processo normativo e, no caso em tela, a normatização contábil. Os fatos representam situações presentes no contexto de cada participante, as quais são, por seu turno, orientadas, entre outros fatores, por ideologias e princípios, que são os valores. Já a norma é fruto da relação entre fatos e valores e é aqui representada pelas IPSAS. Como abordagem metodológica, recorreu-se à pesquisa documental, à análise de conteúdo e à análise quantitativa, por meio do teste Qui-quadrado e da interpretação dos resíduos padronizados. Da amostra, composta pelas sugestões presentes em 123 cartas, houve identificação de 59 agentes de diversos países, dos quais 76% não eram pertencentes ao corpo de membros da IFAC. Ainda, as instituições ocorreram em sete diferentes classes, como órgãos profissionais, organismos regionais de normalização, órgãos governamentais. Sobre o nível de aceitação das contribuições enviadas, contaram-se 926 sugestões, das quais 322, de alguma forma, a IFAC considerou. Ademais, houve expressiva participação da Oceania com 29,5% do total de contribuições e a participação do Accounting Standards Board (África do Sul) e dos australianos Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) e Australian Accounting Standards Board, sendo ambas as instituições que mais forneceram contribuições. Além disso, pela abordagem quantitativa, sucederam evidências de maior associação entre as sugestões de não membros e aceitação pela IFAC. Também ocorreu uma forte ligação entre o acatamento e as contribuições do tipo Forma. Ainda, para a totalidade da amostra, não houve comprovação de dependência entre o nível de aceitação e o fato de os itens serem ou não convergentes às normas emitidas pelo IASB. Entretanto, nos testes para cada pronunciamento ocorreram, em alguns casos, evidências de associação para ambas as situações: aproximação e distanciamento das normas privadas, de acordo com a subamostra analisada
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Callegario, Juliana Batista. "Análise de fatores sociais, políticos, econômicos e culturais na adoção das normas internacionais de contabilidade pública pelos países." Universidade Federal do Espírito Santo, 2015. http://repositorio.ufes.br/handle/10/2781.

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Este estudo investiga quais fatores culturais, sociais, políticos e econômicos influenciam na adoção das Normas Internacionais de Contabilidade Aplicadas ao Setor Público (International Public Sector Accounting Standards - IPSAS) pelos países. Com base em informações disponibilizadas pela IFAC (2007) e Deloitte (2013) foram analisadas e segregadas as diferentes posições tomadas pelos países, como adoção por completo das IPSAS; sinalização de intenção de adoção; adoção parcial pelo regime de caixa (Cash-Basis) das IPSAS; e adoção do regime de competência com base nas IPSAS. Os fatores levantados foram PIB per capita; número de habitantes; não adoção das IFRS (International Financial Reporting Standard) pelos países; índice de percepção da corrupção; origem do sistema legal; e dimensões culturais de Hofstede (2015), coletados entre 1995 e 2013 de 214 países, inicialmente. Na abordagem metodológica é aplicado modelo de regressão logística (logit) baseado em Clements, Neill e Stovall (2010), adaptando para dados em painel com efeitos aleatórios. Os resultados indicam que países que têm a intenção de adotar as IPSAS podem ser explicados pela variação positiva das variáveis PIB per capita, quantidade de habitantes, origem de sistema legal anglo-saxão, socialista e francês, e pela variação negativa das variáveis culturais: individualismo e indulgência. Em outro teste realizado, foi detectado que os países que adotaram parcialmente as IPSAS, com aplicação do regime de competência, podem ser explicados pela variação positiva das variáveis PIB per capita, quantidade de habitantes e pela cultura individualista de uma sociedade; e pela variação negativa do índice de percepção da corrupção, origem de sistema legal escandinavo e variáveis culturais: masculinidade e orientação a longo prazo. A regressão logística que uni qualquer interesse pelas IPSAS mostrou que os países de origem socialista e com culturas com pouca desigualdade social, menos aversão à incerteza e poucos pragmáticos podem justificar tal escolha. Houve também uma relação positiva com o número de habitantes e o PIB per capita, que sugere que países mais populosos e desenvolvidos tendem adotar as IPSAS. As outras regressões logísticas testadas não permitiram inferência estatística. Ainda, em nenhuma regressão testada, houve comprovação de dependência entre a não permissão do IFRS pelos países com a não adoção das IPSAS.
This study investigates which cultural, social, political and economic factors influence the adoption of International Financial Reporting Standards Applied to the Public Sector (International Public Sector Accounting Standards - IPSAS) by countries. Based on information provided by IFAC (2007) and Deloitte (2013) the different positions were analyzed and segregated taken by countries such as adoption of IPSAS completely; signaling intent to adopt; Partial adoption on a cash basis (Cash Basis) IPSAS; and adoption of the accrual basis based on IPSAS. The factors were raised GDP per capita; number of inhabitants; non-adoption of IFRS (International Financial Reporting Standards) by the countries; perception index of corruption; origin of the legal system; and cultural dimensions of Hofstede (2015), collected between 1995 and 2013 for 214 countries, initially. The methodological approach is applied logistic regression model (logit) based on Clements, Neill and Stovall (2010), adapted for panel data with random effects. The results indicate that countries that intend to adopt IPSAS can be explained by the positive variation of the variables GDP per capita, number of inhabitants, the origin of Anglo-Saxon legal system, socialist and French, and the negative variation of cultural variables: individualism and indulgence. In another test conducted, it was found that countries that have partially adopted the IPSAS, applying the accrual basis can be explained by the positive variation of the variables GDP per capita, number of inhabitants and the individualistic culture of a company; and the negative variation of the variables of the Corruption Perceptions Index, Scandinavian legal system of origin and cultural variables: masculinity and long-term orientation. As a complement, logistic regression that uni any interest in IPSAS showed that socialist countries of origin and cultures with little social inequality, less uncertainty avoidance and pragmatic few can justify such a choice. There was also a positive relationship with the number of inhabitants and GDP per capita, which suggests that more populated and developed countries tend to adopt IPSAS. The other tested logistic regressions did not allow statistical inference. Still, in any regression tested, there was evidence of dependency between the IFRS not allowed by the countries with the non-adoption of IPSAS.
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Wirtz, Holger. "Grundsätze ordnungsmässiger öffentlicher Buchführung." Berlin : Erich Schmidt, 2008. http://d-nb.info/988365871/04.

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Belacel, Brahim. "Réforme de la comptabilité de l'Etat en Algérie." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01D057.

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L’initiative qui a conduit à l’élaboration de cette thèse provient d’un désir d’explorer plus en détail le contenu, les objectifs et la portée de la réforme de la comptabilité de l’État en Algérie. Le cadre juridique et réglementaire comptable actuel souffrait depuis son édification de nombreuses insuffisances et limites qui devaient être complétées avec les nouvelles modalités juridiques et techniques inspirées des standards et des bonnes pratiques internationales. La nouvelle réforme comptable vise à fonder une comptabilité tridimensionnelle de l’État consacrée par de nouvelles normes comptables nationales, un plan comptable de l’État (PCE) et de nouvelles modalités de contrôle et de responsabilité des acteurs. L’analyse de l'état actuel de la réforme, à l’épreuve de la nouvelle gouvernance financière publique, marquée par les exigences de transparence, de performance et de bonne gouvernance, vise à proposer des solutions pour l'amélioration du système national d’une part, et à étudier le rôle de la réforme budgétaire et des normes comptables internationales (IPSAS) dans l’adaptation du nouveau cadre comptable, pour que la comptabilité soit davantage un instrument d'information, de décision et d’appréciation de la situation financière et patrimoniale de l’État, d’autre part. Vu la complexité des formes et de l’étendue des chantiers de la réforme, la transformation comptable recommandée peut prendre une approche globale, qui sera concentrée non seulement sur l'application du cadre législatif et réglementaire (LOLF), c’est-à-dire sur la mise en place de la nouvelle comptabilité, sur la production de comptes publics sincères, fidèles et réguliers, objet de certification et de valorisation par la Cour des comptes, mais également sur la modernisation de la fonction comptable et l’intégration du cadre de la gestion budgétaire et comptable aux fins de la réforme de l’État
The initiative which led to drawing up this thesis arises of a wish to explore, in more detail, the content, objectives and scope of the Algerian State accounting reform. The current legal and regulatory framework suffered, since its implementation, from many deficiencies and limits which should be completed by new legal and technical procedures based on standards and international good practices. The new accounting reform aims at establishing a three-dimensional State accounting, realized by new national accounting standards, a State accounting plan (SAP) and new ways of control and players responsibility. The analysis of the current state of reform, proof against the new public financial governance, marked by the requirements of transparency, performance and good governance, aims at proposing solutions for the enhancement of the national system, on the one hand, and to study the role of budget reform and international public sector accounting standards (IPSAS) in adapting the new accounting framework, so that accounting becomes more a tool for information, for decision and assessment of the financial and patrimonial situation of the State, on the other hand. Given the complexity of the forms and extent of reform projects, the recommended accounting transformation can take an overall approach which will be concentrated not only through the enforcement of the legislative and regulatory framework (LOLF), or through the implementation of the new accountancy, or the production of true, correct and regular public accounts, which are subjects of certification and valuation by the Court of Auditors, but also through the modernization of the accounting function and the integration of the budgetary and accounting management framework for the purpose of the State reform
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França, Ana Rita Trovão. "O impacto das IPSAS na investigação em contabilidade pública nos últimos cinco anos: financial accountability and management." Master's thesis, 2013. http://hdl.handle.net/10071/10399.

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Classificação JEL: M40, M41: Accounting
A recente crise económico-financeira internacional a nível mundial, conduziu a que fosse dada maior importância à divulgação da informação financeira divulgada pelas organizações públicas, levando a uma maior reflexão sobre a evolução da Contabilidade Pública. Neste contexto destacam-se as reformas na Contabilidade Pública e o organismo que neste setor emite as normas International Public Sector Accounting Standards (IPSAS), o International Public Sector Accounting Board (IPSASB). Tendo como objetivo geral deste estudo a contribuição para a síntese e análise do papel do IPSASB no conteúdo e no ritmo das reformas ocorridas a nível internacional no âmbito da Contabilidade Pública no século XXI, coexistiram dois objetivos específicos. No primeiro objetivo é discutido do ponto de vista teórico o papel do IPSAB e das IPSAS no panorama atual das reformas da Contabilidade Pública; no segundo objetivo é analisado o impacto das IPSAS na investigação recente em Contabilidade Pública, com suporte numa revista internacional de referência neste âmbito, a Financial Accountability and Management (FAM). Foram analisados todos os artigos publicados nesta revista nos últimos cinco anos, tendo sido categorizados e tipificados, considerando as temáticas abordadas, os respetivos tipos de investigação, as universidades países e Continentes de afiliação dos autores, os autores das investigações e o género dos mesmos. Da análise efetuada não se verifica muita quantidade nem muita profundidade dos estudos efetuados no âmbito da vertente de investigação das IPSAS, apontado como principal motivo a fase embrionária em que as IPSAS se encontram atualmente. Concluiu-se que foram publicados mais artigos na área da Contabilidade Publica, comparativamente com as outras áreas e não se encontraram muitos artigos que abordavam as IPSAS. A metodologia de investigação mais utilizada nos artigos foi a investigação qualitativa, os autores dos estudos são maioritariamente provenientes da Europa e os artigos são principalmente publicados por autores do género masculino.
The recent international financial and economic crisis led to give more importance to the disclosure of financial information made by the public organizations, with the result that there was a bigger reflection on the evolution of Public Accounts. In this context we highlight the reforms experienced in Public Accounting and issuing standards in this sector, the International Public Sector Accounting Board (IPSASB). The objective of this study's contribution is to the synthesis and analysis the role of (IPSASB) in content and pace of reforms occurring internationally under the Public Accounting in the XXI century, coexisting two specific objectives. The first objective is to discuss the theoretical point of view the role of IPSAB and International Public Sector Accounting Standards (IPSAS) in the current panorama of the reforms of Public Accounts; the second objective analyzing the impact of IPSAS on recent research in Public Accounting, with support in the international magazine of reference in this context, the Financial Accountability and Management (FAM). We analyzed all the articles published in that journal in the last five years; they were categorized and typified, considering the themes, the respective types of research, universities countries and continents author affiliation, the authors of the research and of the authors gender. In this analysis we verified there is a small amount and shallowness of studies within the area of research IPSAS, pointed the embryonic stage in which IPSAS currently as the main reason. In conclusion there are more articles published in the field of public accounting, compared with other areas and not found many articles concerning the IPSAS. The research methodology more used in the articles was the qualitative research; the authors of the studies were mostly from Europe and the authors were mainly the male gender
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8

Renner, Cerineu Campos. "Contributo para a adoção das normas internacionais de contabilidade pública nos países em vias de desenvolvimento: o caso de São Tomé e Príncipe." Master's thesis, 2013. http://hdl.handle.net/10071/6632.

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O presente trabalho insere-se no âmbito da Contabilidade Pública e revela um estudo inovador nesta área na medida em que foca a problemática da aplicação das Normas de Contabilidade Pública nos países em vias de desenvolvimento, focado na realidade de São Tomé e Príncipe. O desafio no âmbito das reformas de Contabilidade Pública e Nova Gestão Pública a nível Internacional tem impulsionado nova dinâmica na gestão, transparência e responsabilidade financeira dos recursos Públicos. Não obstante o sistema político e económico de diferentes países, os esforços tende a ser desenvolvido para harmonização com as Normas Internacionais de Contabilidade do Setor Púbico (NICSP), pelo Internacional Public Sector Accounting Standards Board (IPSASB). O processo de reforma na Administração Pública em São Tomé e Príncipe tem vindo a ser prosseguido, com particular relevância no Sistema de Gestão das Finanças Públicas. Este processo de reforma é impulsionado pela publicação da Lei 03/2007- Lei do Sistema de Administração Financeira do Estado (SAFE) que se aplica a todos os organismos públicos santomenses. Esta investigação tem como objetivos: (i) identificar as principais Normas Internacionais de Contabilidade Pública (ii) descrever as principais características do funcionamento da administração financeira da Administração Central de São Tomé e Príncipe; (iii) avaliar a perceção para a utilidade e exequibilidade da implementação das Normas Internacionais de Contabilidade Pública em São Tomé e Príncipe. Foi seguida uma metodologia qualitativa, essencialmente descritiva para os dois primeiros objetivos e um estudo de caso com recurso a entrevistas para alcançar o terceiro objetivo. As principais conclusões apontam para que seja adequado implementar as NICSP, devidamente adaptadas à realidade de santomense. O sucesso dessa implementação depende da estabilidade política, da existência de recursos financeiros e humanos e de tecnologias de informação apropriadas.
This study is carried out under the Public Sector Accounting framework and reveals a pioneering research in this area, concerning the adoption of the International Public Sector Accounting Standards (IPSAS) in developing countries, focused on the reality of São Tomé and Príncipe. The challenge in the context of public sector accounting reforms and New Public Management, at international level, has driven new dynamics in management, transparency and accountability of public resources. Despite the different political and economic systems in diverse countries, the efforts tend to be developed for harmonization with the IPSAS, issued by the International Public Sector Accounting Standards Board (IPSASB). The public administration reform process in Sao Tome and Principe has been pursued, with particular importance in the Public Finance Management System. This reform process is driven by law 03/2007 publication - the State Financial Administration System (SAFE) that applies to all public bodies in São Tomé. This research aims to: (i) identify the main international public sector accounting standards (ii) describe the main features of financial administration in Central Government of São Tomé and Príncipe; (iii) assess the perception of the usefulness and implementation of the IPSAS in Sao Tome and Principe. It was followed a qualitative methodology, essentially descriptive regarding the first two goals and a case study with interviews to achieve the third objective. The main conclusions pointed out that it is appropriate to implement the IPSAS, properly adapted to the reality of São Tomé and Príncipe. The success of this implementation depends on political stability, on the existence of financial and human resources as well as appropriate information technologies.
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Books on the topic "International Public Sector Accounting Standards (IPSAS)"

1

1972-, Andernack Isabelle, ed. Interpretation and application of IPSAS. Hoboken: Wiley, 2016.

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International Federation of Accountants. Public Sector Committee. Glossary of defined terms: IPSAS1 to IPSAS 12. New York, N.Y: International Federation of Accountants, 2001.

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Brusca, Isabel, Patrícia Gomes, Maria José Fernandes, and Vicente Montesinos, eds. Challenges in the Adoption of International Public Sector Accounting Standards. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63125-3.

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World Bank. South Asia Regional Office. Financial Management Unit. Public sector accounting and auditing in South Asia: A comparison to international standards. [New Delhi]: The World Bank, South Asia Region Financial Management Unit, 2010.

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International Federation of Accountants. International Public Sector Accounting Standards Board. Revenue from non-exchange transactions (including taxes and transfers): Propsed international public sector accounting standard. New York: International Federation of Accountants, 2006.

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International Public Sector Management Symposium (3rd 2001 Mannheim, Germany). Evaluation and accounting standards in public management: Proceedings of the 3rd International Public Sector Management Symposium. Baden-Baden: Nomos, 2002.

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International Federation of Accountants. International Public Sector Accounting Standards Board., ed. Glossary of defined terms: IPSAS 1 to IPSAS 21. New York, N.Y: International Federation of Accountants, 2005.

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Aggestam-Pontoppidan, Caroline, and Isabelle Andernack. Interpretation and Application of IPSAS. Wiley & Sons, Incorporated, John, 2015.

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Aggestam-Pontoppidan, Caroline, and Isabelle Andernack. Interpretation and Application of IPSAS. Wiley & Sons, Incorporated, John, 2015.

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Berger, Thomas M�ller-Marqu�s. IPSAS Explained: A Summary of International Public Sector Accounting Standards. Wiley & Sons, Incorporated, John, 2009.

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Book chapters on the topic "International Public Sector Accounting Standards (IPSAS)"

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Jensen, Gwenda R. "International Public Sector Accounting Standards (IPSAS)." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–9. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2280-1.

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Jensen, Gwenda R. "International Public Sector Accounting Standards (IPSAS)." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 3385–93. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2280.

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Gomes, Patrícia, Susana Jorge, and Maria José Fernandes. "The Application of IPSAS in Portugal." In Challenges in the Adoption of International Public Sector Accounting Standards, 35–66. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63125-3_3.

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Polzer, Tobias, Christoph Reichard, and Giuseppe Grossi. "Organization of the IPSASB, Conceptual Framework and Claimed Benefits and Criticisms of IPSAS." In Challenges in the Adoption of International Public Sector Accounting Standards, 1–16. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63125-3_1.

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Brusca, Isabel, Rosa María Dasí, Amparo Gimeno-Ruiz, and Vicente Montesinos. "The Application of the IPSAS in Spain." In Challenges in the Adoption of International Public Sector Accounting Standards, 67–103. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63125-3_4.

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Polzer, Tobias, Giuseppe Grossi, and Christoph Reichard. "The Harmonization of Public Sector Accounting and Diffusion of IPSAS." In Challenges in the Adoption of International Public Sector Accounting Standards, 17–34. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63125-3_2.

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Galanos, Christos L., Sotirios J. Trigkas, Konstantina Giarou, and Foteini I. Pagkalou. "Public Corporate Governance: Upcoming Changes Regarding the Implementation of International Public Sector Accounting Standards (IPSAS) and Corporate Social Responsibility in Public Sector." In Global, Regional and Local Perspectives on the Economies of Southeastern Europe, 353–65. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-57953-1_23.

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Gomes, Patrícia, Isabel Brusca, Maria José Fernandes, and Vicente Montesinos. "General Conclusions." In Challenges in the Adoption of International Public Sector Accounting Standards, 123–32. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63125-3_6.

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Gomes, Patrícia, Isabel Brusca, Maria José Fernandes, and Vicente Montesinos. "Comparative Analysis Between Portugal and Spain." In Challenges in the Adoption of International Public Sector Accounting Standards, 105–21. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63125-3_5.

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Topakkaya, Ali, and Nazire Kont. "The Adoption and Implementation of International Public Sector Accounting Standards in Turkey." In Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 2, 197–211. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-4226-8_11.

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Conference papers on the topic "International Public Sector Accounting Standards (IPSAS)"

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Al-Zubi, Ziad. "The extent of applying the International Public Sector Accounting Standards by the Jordanian Public Sector." In International Conference on Business and Economics (BE-ci 2015 May). Cognitive-crcs, 2015. http://dx.doi.org/10.15405/epsbs.2015.05.8.

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Pozzoli, Matteo, Teresa Izzo, and Francesco Paolone. "The adoption of replacement cost in the international public sector accounting standards." In Corporate governance: A search for emerging trends in the pandemic times. Virtus Interpress, 2021. http://dx.doi.org/10.22495/cgsetpt11.

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Kulikova, Lidiya, and Anna Goshunova. "Problematic aspects of application of international public sector accounting standards in Russian universities." In Proceedings of the Third International Economic Symposium (IES 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/ies-18.2019.34.

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Lalakulych, Mariya, Igor Britchenko, and Tetyana Hushtan. "Harmonization of accounting for public sector entities in accordance with the leading international standards: a comparison of Italy and Ukraine." In 2nd International Conference on Social, Economic and Academic Leadership (ICSEAL 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icseal-18.2018.25.

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Pessanha Barreto, Iury, and Saulo Jardim de Araujo. "Financial Analysis: A Study on the Liquidity and Indebtedness of Brazilian Companies Listed on the Bovespa Index in the Period of Social Isolation Caused by Covid-19." In 7th International Congress on Scientific Knowledge. Perspectivas Online: Humanas e Sociais Aplicadas, 2021. http://dx.doi.org/10.25242/8876113220212362.

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The present work aimed to carry out a study on the variation of liquidity and indebtedness of companies listed on the Bovespa Index of B3, for the four quarters of 2020, a period in which the world economy went through instabilities and imbalances due to the pandemic of Covid-19. Financial management is essential for companies, as without it managers can make inefficient decisions, which can negatively impact the company and its finances. The absence of good financial management can cause negative impacts on the company, especially in times of crisis, such as the period of the first year of the COVID-19 pandemic. Therefore, for a business to have good results, it is necessary to create strategies to manage the company's finances, including periodic liquidity and indebtedness analysis. Thus, the Current Liquidity Ratio (ILC) and the Cash Ratio(CI) were used to determine the liquidity of companies and their transformations for the period analyzed. For indebtedness, we sought to analyze the Liabilities/Assets Index and the Third-Party Capital/Equity Index. Data were collected from the Standardized Financial Statements (DFP) and Quarterly Information (ITR) available on the B3 page. In the analysis of this work, companies from the financial sector were excluded due to the incompatibility of accounting standards and the methodology addressed in the work. It was verified in the results that, on average, companies underwent a substantial increase in liquidity in 2020, mainly in the second quarter, in which there was an average increase, among the companies analyzed, of 33.18% in the Cash ratio. The Industrial Goods, Oil, Gas and Biofuels and Public Utilities sector had the greatest increases in liquidity in the period. In terms of indebtedness, it could be seen that there was an increase in the participation of third-party capital, but less significant than the increase in liquidity of companies. This suggests that liquidity was financed by reallocation of company assets and policies aimed at exchanging the companies' current liabilities for non-current liabilities. It is concluded that in periods of uncertainty, such as the COVID-19 Pandemic, one of the priorities of companies is in fact to strengthen cash through asset reallocation, liability refinancing and contracting of credit lines.
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