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Journal articles on the topic 'International Public Sector Accounting Standards'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Makaronidis, Alexandre. "European Public Sector Accounting Standards (EPSAS)." Accounting, Economics, and Law: A Convivium 7, no. 2 (2017): 155–60. http://dx.doi.org/10.1515/ael-2017-0008.

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Abstract This article represents solely the views of its author. It is based on a transcript of a speech delivered at the international workshop on “Which accounting regulation for Europe’s economy and society?” organised under the auspices of the European Parliament in Strasbourg, on 20 May 2015, in tribute to Mr Jérôme Haas (1963–2014), first chairman of the Accounting Standards Authority of France (ANC).

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Druzhilovskaya, Emilia Sergeevna. "The modern correlation of RAS and IFRS systems of the public and non-public sectors." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 4 (April 22, 2022): 5–14. http://dx.doi.org/10.33920/med-17-2204-01.

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Currently, the process of reforming the Russian Accounting Standards (RAS) systems for organizations in both the state and nonstate sectors (or organizations in the budget and not budget spheres) is ongoing. At the same time, this process continues to be carried out taking into account the systems of International Financial Reporting and Accounting Standards for organizations of the public and non-public sectors (IFRS, IAS, IPSAS). Therefore, today it is relevant to determine the modern ratio of the RAS and International Standards systems of the state (public) sector, as well as the RAS and In

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Prakash, Dr M. R., Mrs G. Madhuri, and Ms K. Agilandeswari. "A Survey of International Public Sector Accounting Standards." Journal of Corporate Finance Management and Banking System, no. 25 (September 20, 2022): 25–28. http://dx.doi.org/10.55529/jcfmbs.25.25.28.

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Globalization generates a verifiable upheaval and unavoidably impacts the bookkeeping division. Thus, harmonization of national bookkeeping frameworks meets with accomplishment under globalization. Bookkeeping techniques for neighbourhood open parts can't be unaffected and International Public Sector Accounting Standards (from this time forward IPSAS) have been gotten for a worldwide appropriation. This study delineates the huge way of IPSAS, their general qualities and importance of them. Additionally, cash‐basis and accrual‐basis measures will be called attention to. Moreover, this study wil

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Brusca, Isabel, and Juan Carlos Martínez. "Adopting International Public Sector Accounting Standards: a challenge for modernizing and harmonizing public sector accounting." International Review of Administrative Sciences 82, no. 4 (2016): 724–44. http://dx.doi.org/10.1177/0020852315600232.

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SAKHAPOV, Bulat R. "Adaptation of the Russian accounting system for non-financial assets in accordance with the International Public Sector Accounting Standards: A problem analysis. Part 2." International Accounting 27, no. 5 (2024): 541–63. http://dx.doi.org/10.24891/ia.27.5.541.

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Subject. This article analyzes the areas of concern of accounting for non-financial assets in State-funded (municipal) and autonomous institutions in accordance with the International Public Sector Accounting Standards. Objectives. The article aims to identify and analyze the areas of concern associated with the adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards based on a comparison of the main provisions of the International Financial Reporting Standards and the Russian Federal Accounting Standards f

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SAKHAPOV, Bulat R. "Adaptation of the Russian Accounting System for non-financial assets in accordance with the International Public Sector Accounting Standards: A problem analysis. Part 1." International Accounting 27, no. 4 (2024): 444–64. http://dx.doi.org/10.24891/ia.27.4.444.

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Subject. This article analyzes the areas of concern of accounting for non-financial assets in State-funded (municipal) and autonomous institutions in accordance with the International Public Sector Accounting Standards. Objectives. The article aims to identify and analyze the areas of concern associated with the adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards based on a comparison of the main provisions of the International Financial Reporting Standards and the Russian Federal Accounting Standards f

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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 (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 Lan

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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 chang

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Heald, David. "Challenges for European Public Sector Accounting." Accounting, Economics, and Law: A Convivium 7, no. 2 (2017): 131–35. http://dx.doi.org/10.1515/ael-2017-0021.

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Abstract This article is based upon the transcript of a speech given at the international workshop on “Which accounting regulation for Europe’s economy and society?” held at the European Parliament, Strasbourg, on May 20, 2015, in tribute to Mr Jérôme Haas (1963–2014), first chairman of the Accounting Standards Authority of France (ANC).

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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 (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

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Savina, N., N. Pozniakovska, and O. Miklukha. "CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: INTEGRATED POLICY." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 76–83. http://dx.doi.org/10.18371/fcaptp.v1i36.227624.

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The project of the International Accounting Standards Board that updates and develops international accounting standards (IASB) has been lasting more than twenty years. In Ukraine, International accounting standards were adopted as the national standards for business and public sectors. The article analyzes the Conceptual Framework for Financial Reporting for the business sector entities, compares it with the Conceptual Framework for financial reporting for the public sector entities, and the current requirements of the Ukrainian legislation in the field of accounting and financial repor

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CPA, Paul L. Ulaya, Nelsen A. Rahul Dr., and David D. Kiwia CPA. "Impact of International Public Sector Accounting Standards (IPSAS) Adoption on Accountability and Transparency in the Tanzanian Public Sector Organizations." International Journal of Management and Commerce Innovations 11, no. 1 (2023): 1–9. https://doi.org/10.5281/zenodo.7801872.

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<strong>Abstract:</strong> The objective of this study was to analyze the effect of international accounting standards on transparency and accountability in Tanzanian public sector organizations. Data was gathered from the ministry of finance of the state of Anambra. The study was conducted using a statistical test tool known as the Wilcoxon. The results of the study revealed that the implementation of international accounting guidelines has significantly increased the level of transparency and accountability within Tanzanian public sector entities. This is expected to improve the country'

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Vivian, Bruce, and Warren Maroun. "Progressive public administration and new public management in public sector accountancy." Meditari Accountancy Research 26, no. 1 (2018): 44–69. http://dx.doi.org/10.1108/medar-03-2017-0131.

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Purpose This paper aims to evaluate responses to the International Public Sector Accounting Standards Board’s proposed conceptual framework for evidence of support of new public management doctrines by key stakeholders, namely, accounting professionals, government agencies and international bodies. Design/methodology/approach The research uses a content analysis of response letters to select phases of the conceptual framework project to identify themes/principles pointing to acceptance or rejection of new public management principles by stakeholders. Findings Accounting professionals tend to s

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Mohammed, Reda Bendoukha, and Kaloum Bouflaja. "Compliance With the International Public Sector Accounting Standards Relating to Disclosure in Algeria." International Journal of Membrane Science and Technology 10, no. 5 (2024): 733–44. http://dx.doi.org/10.15379/ijmst.v10i5.3475.

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The present study aims at the highlighting of the disclosure standards in the international public sector accounting standards (IPSAS) as well as the implementation extent in the public accounting system in Algeria through the 18/15 organic law relating to the financial laws, in particular. In addition to that is the highlighting of a number of disclosure standards in international accounting, in general. The study adopted a descriptive, analytical approach to the disclosure standards relating to the public sector. The findings indicated that a number of disclosure standards relating to the pu

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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 (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 for

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Van Schaik, Frans. "Standaardisering van verslaggeving in de publieke sector." Maandblad Voor Accountancy en Bedrijfseconomie 81, no. 10 (2007): 462–68. http://dx.doi.org/10.5117/mab.81.11837.

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Volgens de Algemene Rekenkamer bestaat er een grote verscheidenheid aan verslaggevingsregels binnen de publieke sector: ‘Meer harmonisatie kan winst opleveren voor de kwaliteit van informatie en de doelmatigheid van informatieproductie. Te denken valt aan: Brede toepassing van internationaal steeds meer toegepaste International Public Sector Accounting Standards (IPSAS) van de International Federation of Accountants (IFAC). Eenduidigheid in de verslaggevingseisen voor de gehele overheid bevordert de aansluiting binnen verschillende verantwoordingsketens, zoals bijvoorbeeld die tussen ministeri

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Van, Schaik Frans. "Standaardisering van verslaggeving in de publieke sector." Maandblad Voor Accountancy en Bedrijfseconomie 81, no. (10) (2007): 462–68. https://doi.org/10.5117/mab.81.11837.

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Volgens de Algemene Rekenkamer bestaat er een grote verscheidenheid aan verslaggevingsregels binnen de publieke sector: 'Meer harmonisatie kan winst opleveren voor de kwaliteit van informatie en de doelmatigheid van informatieproductie. Te denken valt aan: Brede toepassing van internationaal steeds meer toegepaste International Public Sector Accounting Standards (IPSAS) van de International Federation of Accountants (IFAC). Eenduidigheid in de verslaggevingseisen voor de gehele overheid bevordert de aansluiting binnen verschillende verantwoordingsketens, zoals bijvoorbeeld die tussen ministeri

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18

Chertkova, A. V. "Studying the global use of international public sector accounting standards." Finance and Credit 26, no. 11 (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 difficul

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Hashim, Saddam Catea. "The Extent to Which Local Accounting Systems Meet the Requirements of International Standards on Auditing (Isa)." American Journal of Economics and Business Management 7, no. 12 (2024): 1266–84. https://doi.org/10.31150/ajebm.v7i12.3098.

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The aim of the research is to identify the requirements of Isa standards and compare them with the foundations on which local accounting systems are based to indicate the degree of their compatibility and the scope of their development. The research used a set of statistical methods using the statistical software SPSS v 26and Amos v 26, which can help reach the research objectives. The research dealt with several topics, including the overview of accounting systems and the requirements of Isa standards, the objectives of the government accounting system, the requirements of Isa and their avail

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Ali, Anmar Hassan, and Nidhal Mgadmi. "Model of Proposal for Creating Financial Reports for the Public Sector using International 22 as the Accounting Standard Practical Research in a Selection of Iraqi Government Institutions." International Journal of Religion 5, no. 11 (2024): 5476–501. http://dx.doi.org/10.61707/s4eahy15.

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By preparing reports and providing financial data about the government public sector in the public units sampled for the study, this research seeks to illustrate the influence of international accounting standards in the public sector (IPSAS), particularly the International Accounting Standard in the Public Sector 22 (IPSAS22). To accomplish the study's goal, financial statements were prepared by the Ministry of Finance for public units at the state level as a whole, as well as for the municipal directorates of the Nineveh Governorate, taking into account both local customs and international a

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Biondi, Yuri. "Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives." Accounting, Economics, and Law: A Convivium 7, no. 2 (2017): 117–23. http://dx.doi.org/10.1515/ael-2017-0014.

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Abstract An important reform project is ongoing concerning harmonising Europe’s public sector accounting standards (EPSAS). The European Commission appears willing to mimic and take the international private sector accounting as frame of reference, following the same pattern of implementation for international public sector accounting standards (IPSAS) that was enacted for the IAS-IFRS. But the Member States did react in a different way, this time, showing alert, raising questions, and providing resistance in some cases. Public sector accounting shall be considered in the specific context prov

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Lіubov, P. Shatskova, and V. Shatskov Viktor. "Comparative analysis of the accounting of fixed assets of the entities of the state and private sectors of the economy." Economic journal Odessa polytechnic university 3, no. 21 (2022): 44–50. https://doi.org/10.5281/zenodo.7465440.

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The need to improve the accounting of fixed assets of public and private sector entities is relevant as all entities are required to record the results of their activities. Modern conditions for the development of economic activity have long gone beyond the borders of Ukraine, domestic companies gradually begin to use international financial reporting (accounting) standards, in this connection, their business reputation and competitiveness are improving. This contributes to the need to reform and improve the domestic accounting system, taking into account international experience, which was do

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Smirnova, Iryna, and Nadiya Smirnova. "National and International Public Sector Accounting Standards: Features of Application." Collection of Scientific Works of Kirovohrad National Technical University. Economic Sciences, no. 33 (2018): 152–64. http://dx.doi.org/10.32515/2413-340x.2018.33.152-164.

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Juanda, Ahmad, Setu Setyawan, and Lia Candra Inata. "Analysis of local government accounting disclosure based on international public sector accounting standards (IPSAS)." Journal of Accounting and Investment 24, no. 2 (2023): 487–501. http://dx.doi.org/10.18196/jai.v24i2.17507.

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Research aims: This study aims to test and analyze whether there is an effect of government openness, government financing, economic growth, audit opinion, and prior experience with IFRS in the public sector on the level of local government accounting disclosure based on IPSAS.Design/Methodology/Approach: The population in this study was all local governments in Indonesia in 2016-2020. The samples selected for use in this study were 64 local governments, following the sample criteria. The data type was secondary, which was then analyzed using multiple regression analysis.Research Findings: The

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HORDIEIEVA-HERASYMOVA, Liudmyla. "Accounting in the budgetary sector: problems of today." Economics. Finances. Law, no. 11/3 (November 21, 2019): 6–8. http://dx.doi.org/10.37634/efp.2019.11(3).1.

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Introduction. Currently, integration processes in the European and world community are underway in Ukraine. In this regard, the alignment of national accounting and financial reporting methodology in the public sector to international standards is a prerequisite for the implementation of Euro-integration processes. It is promotes effective analytical activities, enhances transparency of budgetary use, targeted use of borrowed funds. The purpose of paper is a study of theoretical and practical provisions of the organization of accounting in the budgetary sector, implementation of its reform and

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Druzhilovskaya, T. U., та E. S. Druzhilovskaya. "Problems of Harmonizing Investment Property Accounting Аccording to Russian and International Standards". Accounting. Analysis. Auditing 5, № 3 (2018): 62–71. http://dx.doi.org/10.26794/2408-9303-2018-5-3-62-71.

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The purpose of this article is to study the problems of convergence of investment property accounting in Russian and international financial reporting standards. The relevance of the question is due to the increasing role of such objects in the activities of Russian organizations. The research methodology includes the critical analysis of regulating modern investment property accounting in Russian and international financial reporting standards. This article uses such methods as analysis and synthesis, comparison, method of analogies, method of groupings, systems approach and logical approach.

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Manes-Rossi, Francesca, Sandra Cohen, Eugenio Caperchione, and Isabel Brusca. "Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards." International Review of Administrative Sciences 82, no. 4 (2016): 718–23. http://dx.doi.org/10.1177/0020852316665048.

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Saleh, Zakiah, Che Ruhana Isa, and Haslida Abu Hasan. "Issues and Challenges in Implementing International Public Sector Accounting Standards (IPSAS)." IPN Journal of Research and Practice in Public Sector Accounting and Management 11, no. 01 (2021): 1–14. http://dx.doi.org/10.58458/ipnj.v11.01.01.0067.

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Purpose: This paper aims to identify the prerequisites as well as the issues and challenges in implementing the accrual basis International Public Sector Accounting Standards (IPSAS). Methodology/Approach: Using the archival approach, this paper presents a review of past studies and published information on the issues and challenges faced by various developing countries in adopting IPSAS. Findings: The challenges faced by countries in adopting IPSAS can be classified into three categories: (1) Resources which include a lack of competent accounting and finance staff, and a lack of IT facilities

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SANNI, Michael Rotimi. "International Public Sector Accounting Standards and Deterrent of Corrupt Practices in the Public Sector of Ogun State Nigeria." Journal of Accounting and Financial Management 9, no. 5 (2023): 207–16. http://dx.doi.org/10.56201/jafm.v9.no5.2023.pg207.216.

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International Public Sector Accounting Standards (IPSAS) are expected to enhance transparency and accountability and deter corrupt practices in public sector. This study investigated the extent to which the implementation of the standards deters corrupt practices in Ogun State, Nigeria. The study adopted survey research design using questionnaire for its primary data obtained from staff in selected Ministries Departments and Agencies (MDAs) in Ogun state, Nigeria. The selected MDAs are: The Federal University of Agriculture, Abeokuta; Federal College of Education, Osiele, Abeokuta; Ogun-Oshun

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Enyinnaya, Kelechi, and Chibunna Onyebuchi Onwubiko. "Impact of International Public Sector Accounting Standards on Enhancement of Accountability in Nigeria Public Sector." International Journal of Research and Innovation in Social Science IX, no. IV (2025): 1002–17. https://doi.org/10.47772/ijriss.2025.90400077.

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The paper examined the impact of International Public Sector Accounting Standards (IPSAS) on enhancement of accountability in the Nigeria public sector. A sample of 164 respondents was selected from the Account Departments of all government ministries in the Nigerian public service. The study used regression analysis to investigate the impact of IPSAS on the enhancement of accountability in the Nigerian public sector. The result shows that IPSAS has a significant positive impact on accountability, transparency, comparability and value relevance. This paper recommends that every government mini

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Cuadrado-Ballesteros, Beatriz, Francesca Citro, and Marco Bisogno. "The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries." International Review of Administrative Sciences 86, no. 4 (2019): 729–48. http://dx.doi.org/10.1177/0020852318819756.

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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 considering an additional perspective: their effect on corruption. This study investigates a sample of 33 Organisation for Economic Co-operation and Development countries for the period 2010–2014, creating a panel data set that allows the taking of an international comparative approach. The results indicate that corruption is reduced as governments advance in public-sector accounting reforms, adopting International

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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 (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 t

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Dakhil, Mustafa. "Application of the International Public Sector Accounting Standards (IPSAS) in Russian Universities Budget Preparation." Scientific Research and Development. Economics 11, no. 3 (2023): 29–34. http://dx.doi.org/10.12737/2587-9111-2023-11-3-29-34.

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This article discusses the possibilities of applying International Financial Reporting Standards for the public sector in Russian universities to increase accountability when making decisions on budget preparation. The introduction of International Financial Reporting Standards for the Public Sector (IPSAS) is an important step to optimize the preparation of budgets of higher education institutions. The purpose of the study is to disclose the substantive aspects of the implementation of International Financial Reporting Standards for the public sector to ensure accountability and transparency

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Fernandes, Helio Corguinho, Joao Lopes Pita, Jose Domingues Jesus, and Guilherme Martins Camara. "Public Sector Accounting in Europe: A Systematic Literature Review." International Journal of Financial Research 12, no. 4 (2021): 88. http://dx.doi.org/10.5430/ijfr.v12n4p88.

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There has been an increased interest in public sector accounting research due to the changing standards worldwide with harmonization on the horizon. Despite this trend, there is still a lack of comprehension of national and local governments’ role in adopting and improving the international standards to enhance accountability, transparency and developing a more consistent and evolved society. This article aims to systematically review the literature on public accounting in European countries by examining the research trends.The analysis is developed through a bibliometric study based on three

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Prabowo, Bambang Hadi. "Analyzing Public Sector Accounting Standards: A Qualitative Synthesis of Literature." Atestasi : Jurnal Ilmiah Akuntansi 5, no. 2 (2022): 739–54. http://dx.doi.org/10.57178/atestasi.v5i2.785.

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This qualitative synthesis aims to provide a comprehensive overview of public sector accounting standards, focusing on their definitions, specificities, challenges, and implications. The research objective is to analyze existing literature to identify key themes, trends, and areas for further inquiry in public sector accounting. A systematic review of relevant studies was conducted, with data extracted and analyzed to derive insights into accountability, transparency, accrual basis of accounting, adoption of International Public Sector Accounting Standards (IPSAS), challenges, opportunities, a

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Trofimova, L. B. "Analyzing Conceptual Foundations of International and Russian Standards of Finance Accounting in Public Sector." Vestnik of the Plekhanov Russian University of Economics 20, no. 2 (2023): 67–72. http://dx.doi.org/10.21686/2413-2829-2023-2-67-72.

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The article studies elements and items of finance accounting adopted by concepts of finance accounting in public sector for ISFA and Russian conceptual foundations of public sector organizations. In researching ISFA concepts of public sector and Russian state sector the author pointed out to certain differences of the conceptual level. If we compare lists of elements and items of finance accounting it is obvious that Russian concepts of state sector include components providing complete accounting of net finance standing of business entity due to inclusion of sources of entity financing. At th

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Ridha, Mohanad Al-Salman, and Hamza Almagtome Akeel. "Accounting Standards for Reporting Heritage Assets in the Public Sector: A Comparative Study." International Journal of Innovative Science and Research Technology 7, no. 8 (2022): 909–19. https://doi.org/10.5281/zenodo.7047280.

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This paper aims to study, analyze and compare international standards in the public sector that are concerned with reporting on heritage assets by presenting different accounting treatments for heritage assets from the experiences of many countries. The theoretical side deals with introducing the concept of heritage assets, their characteristics, and classifications. We will address this topic, the definition of accounting standards, and the need for accounting standardization. First, we will address the International Public Sector Accounting Standards Board (IPSASB). Then, we will address the

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Graeff, Imke. "Open Debate on Accounting for the European Public Sector." Accounting, Economics, and Law: A Convivium 7, no. 2 (2017): 161–63. http://dx.doi.org/10.1515/ael-2017-0025.

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Abstract This article contains the proceedings of the open debate that followed the plenary panel on ‘Accounting for the European Public Sector: The Ongoing Reform of European Public Sector Accounting Standards’ at the international workshop on ‘Which accounting regulation for Europe’s economy and society?’ organised under the auspices of the European Parliament in Strasbourg, on 20 May 2015.

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Brusca, Isabel, Vicente Montesinos, and Danny S. L. Chow. "Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain." Public Money & Management 33, no. 6 (2013): 437–44. http://dx.doi.org/10.1080/09540962.2013.836006.

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Kalisa, Sunday. "International Public-Sector Accounting Standards adoption and implementation issues in Africa." African Accounting and Finance Journal 2, no. 1 (2019): 119–31. https://doi.org/10.26686/aafj.v2i1.9744.

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Purpose: The study aims to establish the reasons as to why several African Governments have not adopted and implemented International Standards – IPSAS Accrual and what are the challenges they face when applying them while deliberating on likely benefits countries would enjoy upon full IPSAS adoption and implementation. Methodology: The Research used desktop reviews of existing Public Information such as Governments’ Financial Statements, presentations by African Accountant Generals; PFM experts and other public sector IPSAS adopters. Also, an interview was conducted to obtain some primary inf

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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 (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 r

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Kalonov, Shokhjakhon Normaxmad ugli. "Strategies for enhancing revenue and expense management in Uzbekistan's public sector." World Journal of Advanced Research and Reviews 22, no. 3 (2024): 267–70. https://doi.org/10.5281/zenodo.14725774.

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This article examines the practices of identifying and accounting for revenues and expenses in Uzbekistan's public sector organizations. It analyzes the existing challenges and compares them with international standards, proposing a comprehensive strategy to enhance financial management. The recommendations include adopting modern accounting systems, integrating technology, updating regulations, and fostering international collaborations.

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Kaupelyte, Dalia, and Renata Legenzova. "DO LITHUANIAN HIGHER EDUCATION ACCOUNTING PROGRAMS REFLECT ACCOUNTING HARMONIZATION IN THE EU?" CBU International Conference Proceedings 2 (July 1, 2014): 113–18. http://dx.doi.org/10.12955/cbup.v2.453.

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Financial accounting is undergoing major changes in the EU and worldwide. Great efforts are placed on adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium business entities. Being a member of the EU Lithuania is in compliance with the EU incentives in de jure accounting harmonization; however de facto situation in Lithuania is not adequately assessed. One of accounting harmonization related questions is whether Lithuanian higher education provides labor market with market-needs oriented accounting professionals.The objectiv

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Zina Adnan Kareem. "Applicability of International Accounting Standards in Public Sector IPSAS and its Impact on Quality of Financial Reporting in Iraq." Harmoni Economics: International Journal of Economics and Accounting 2, no. 1 (2025): 284–99. https://doi.org/10.70062/harmonieconomics.v2i1.117.

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The research aims to demonstrate the extent to which international accounting standards can be applied in the public sector. IPSAS And its impact on the quality of financial reporting in Iraq and providing a theoretical framework on the concept of international accounting standards in the public sector IPSAS The quality of financial reporting in Iraq and identifying the economic and social benefits of implementing it IPSAS In Iraqi government institutions and evaluating the positive impact of the application IPSAS on the local economy and society and studying the most important challenges that

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Kalonov Shokhjakhon Normaxmad ugli. "Strategies for enhancing revenue and expense management in Uzbekistan's public sector." World Journal of Advanced Research and Reviews 22, no. 3 (2024): 267–70. http://dx.doi.org/10.30574/wjarr.2024.22.3.1702.

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This article examines the practices of identifying and accounting for revenues and expenses in Uzbekistan's public sector organizations. It analyzes the existing challenges and compares them with international standards, proposing a comprehensive strategy to enhance financial management. The recommendations include adopting modern accounting systems, integrating technology, updating regulations, and fostering international collaborations.

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Zibaghafa, Sunday, and Mathew Okpolosa. "International Public Sector Accounting Standards Adoption and Challenges of Implementation in Nigeria." European Journal of Accounting, Auditing and Finance Research 12, no. 1 (2024): 108–25. http://dx.doi.org/10.37745/ejaafr.2013/vol12n1108125.

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This study examined International Public Sector Accounting Standards (IPSAS) adoption and challenges of implementation in Nigeria. The study employed review of literature of prior studies using institutional theory as the anchor. The review of prior studies revealed that the adoption of International Public Sector Accounting Standards (IPSAS) in Nigeria is faced with several challenges such as political-will towards full IPSAS implementation; statutory adjustment, inadequate funding and institutional commitment, poor IT infrastructure, change management issues amongst others. The study recomme

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Anessi-Pessina, Eugenio, Josette Caruana, Mariafrancesca Sicilia, and Ileana Steccolini. "Heritage: the priceless hostage of accrual accounting." International Journal of Public Sector Management 33, no. 2/3 (2019): 285–306. http://dx.doi.org/10.1108/ijpsm-12-2018-0263.

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Purpose The purpose of this paper is to examine how the convergence of private and public sector accounting standards is affecting conceptual and practical issues relating to heritage. More specifically, the paper is intended to provide a better understanding of the state of the art in national and international accounting standards on heritage assets, and of the views influencing such standards. Design/methodology/approach A qualitative documentary analysis is carried out to explore the variety of existing positions and views on heritage, ranging from the scholarly literature, through potenti

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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 (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 isomor

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Yasin, Al-Mousavi Majid Abdul Hamid. "THE EFFECT OF APPLICATION INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) IN IRAQI GOVERNMENT SERVICES SECTOR." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 8/1, no. 149 (2024): 97–107. http://dx.doi.org/10.36871/ek.up.p.r.2024.08.01.010.

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The government accounting system is the basic framework that the state uses through its agencies to implement its strategic objectives and provide public financial facts about the state’s financial situation in an understandable and transparent manner. The research was based on main ideas that coincided with the implementation of IAS standards, which raise the caliber of the accounting system. In accordance with these standards, a model was created for the research sample’s financial statements that demonstrated the study’s hypotheses through the use of a questionnaire designed for that purpos

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Lukinova, Elena. "Questions of practical application of the SGC “Fixed assets”." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 1, 2020): 15–23. http://dx.doi.org/10.33920/med-17-2005-02.

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The law “on accounting” includes The Federal accounting standards (hereinafter referred to as the FAS), which must be developed on the basis of international standards, as part of the basic documents in the field of accounting regulation that are mandatory for application. FAS for public sector organizations (hereinafter referred to as SGC).the Ministry of Finance of the Russian Federation develops accounting standards in accordance with the Program for developing Federal accounting standards for public sector organizations. Since 01.01.2018, five of the 29 originally planned SGC have been app

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