Log in

Relevant bibliographies by topics / IPSAS / Journal articles

To see the other types of publications on this topic, follow the link: IPSAS.

Journal articles on the topic 'IPSAS'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'IPSAS.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

2

Scheppelmann, Holger. "International Public Sector Accounting Standard (IPSAS) 12–Inventories : Determining Exemplary Requirements for Military Logistics Systems." Academic and Applied Research in Military and Public Management Science 13, no. 1 (2014): 155–66. http://dx.doi.org/10.32565/aarms.2014.1.14.

Full text

Abstract:

In this paper the author shows that it is conceptually possible to derive from International Public Sector Accounting Standard (IPSAS) 12–Inventories exemplary requirements that can be used as a basis to assess in principle the compliance of military logistics systems with IPSAS 12. However, the utility of isolated requirements for compliance with IPSAS 12 is limited, since these requirements certainly need to be integrated with requirements derived from other IPSASs and with requirements related to the accounting system used to prepare IPSAS annual financial statements. As a result of such a

APA, Harvard, Vancouver, ISO, and other styles

3

AKINWUNMI, Abiodun Abdul-Jeleel, Olotu Ayooluwa AJAYI-OWOEYE, Grace Oyeyemi OGUNDAJO, Chituru Nkechinyere Aseoluwa ALU, and Sunday Olusola OMOJOLA. "DESCRIPTIVE ANALYSIS OF IPSAS ADOPTION AND QUALITY OF FINANCIAL REPORTING IN OGUN STATE, NIGERIA." Modern Management Review 30, no. 2 (2025): 25–42. https://doi.org/10.7862/rz.2025.mmr.07.

Full text

Abstract:

There are a number of concerns about the quality and usefulness of reports prepared and disseminated by Nigerian public sector. This paper examined the influence of IPSAS adoption on the financial reporting quality in Nigerian MDAs. Survey research design and primary data were employed. One hundred and twenty nine accounting professionals in the MDAs were sampled. The responses on IPSAS adoption metrics indicate high grand means with internal control mechanism having 3.73; audit committee 3.83; IPSAS adoption environment 3.90 and IPSAS adoption transparency and accountability 3.73 which are al

APA, Harvard, Vancouver, ISO, and other styles

4

Jensen, Gwenda. "The IPSASB's recent strategies: opportunities for academics and standard-setters." Journal of Public Budgeting, Accounting & Financial Management 32, no. 3 (2020): 315–19. http://dx.doi.org/10.1108/jpbafm-04-2020-0050.

Full text

Abstract:

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 increa

APA, Harvard, Vancouver, ISO, and other styles

5

Caruana, Josette. "ED 90 – the ripple effect of IPSAS 46 Measurement." Accounting and Management Review | Revista de Contabilidade e Gestão 29, no. 1 (2025): 183–98. https://doi.org/10.55486/amrrcg.v29i1.6.

Full text

Abstract:

This article is a technical review of ED 90 (Exposure Draft) issued by the International Public Sector Accounting Standards Board (IPSASB) in 2024 in view of the applicability of IPSAS 46, the new standard on measurement in public sector financial reporting applicable from 1 January 2025. After summarising the requirements of IPSAS 46, the review analyses the ED as to the anticipated effects of these requirements on existing IPSAS. Particular attention is given to the areas that appear problematic, from the questions put forward by the IPSASB itself to the respondents of the ED, and when alter

APA, Harvard, Vancouver, ISO, and other styles

6

Molokwu, E. M., E. T. Ufoaroh, and C. S. Nwajiakwa. "Extent of the Application of IPSAS in 21 Local Government Areas of Anambra State." International Journal of Advanced Finance and Accounting 5, no. 2 (2024): 17–25. https://doi.org/10.5281/zenodo.13316769.

Full text

Abstract:

<em>The study ascertained the extent of application of International Public Sector Accounting Standards (IPSASs) in 21 Local Government Areas (LGAs) of Anambra state. The paper was guided by three specific objectives and they include: To determine the extent of IPSAS application in the twenty one local government areas of Anambra state, to investigate the extent application of IPSAS enhances financial stewardship and accountability in the twenty one local government of the state and to analyze the extent application of IPSAS increases uniformity and comparability of report and information in t

APA, Harvard, Vancouver, ISO, and other styles

7

Rajib, Salah Uddin, Pawan Adhikari, Mahfuzul Hoque, and Mahmuda Akter. "Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh." Journal of Accounting in Emerging Economies 9, no. 1 (2019): 28–50. http://dx.doi.org/10.1108/jaee-10-2017-0096.

Full text

Abstract:

Purpose The purpose of this paper is to examine public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard (IPSAS) in the Central Government of Bangladesh. Design/methodology/approach Drawing on the ideas of new institutionalism, the paper investigates the factors which have forced the country to accept the Cash Basis IPSAS but have delayed its implementation in practice. Findings Different approaches towards the Cash Basis IPSAS are now distinct in the Central Government of Bangladesh. Differences between Banglade

APA, Harvard, Vancouver, ISO, and other styles

8

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

9

Alexander, Olawumi Dabor, and MeshackAggreh. "ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING BY GOVERNMENT MINISTRIES AND AGENCIES IN NIGERIA." International Journal of Marketing & Financial Management, Volume 5,, Issue 5, May-2017, 5 (2017): pp 52–6. https://doi.org/10.5281/zenodo.817743.

Full text

Abstract:

The objective of this study is to find out the prospects and challenges of adoptions of IPSAS by the Nigerian public sector. The study focused on federal ministries in Abuja. One hundred and fifty copies of questionnaire were distributed to civil servants in Abuja. The study employed Z-test statistical technique and chi-square. Data gathered from field was analyzed by MS-excel 2016. The result shows that adoption of IPSAS will increase the reliability of the reports prepared by Nigerian public sector. The result also shows that adoption of IPSAS will enhance better comparability of financial r

APA, Harvard, Vancouver, ISO, and other styles

10

Issah, Ofori, and Samuel Agyei Baah. "International Public Sector Accounting Standards Adoption on the Quality of Financial Reporting." Dama Academic Scholarly Journal of Researchers 10, no. 4 (2025): 90–106. https://doi.org/10.4314/dasjr.v10i4.5.

Full text

Abstract:

Purpose: As governments worldwide strive for greater transparency, accountability, and efficient use of public resources, adopting IPSAS has emerged as a pivotal step in achieving these objectives. Despite ongoing efforts to facilitate IPSAS adoption in Ghana, limited research exists on how implementing these standards has directly influenced the quality of financial reporting within specific ministries. This study aims to fill this gap by investigating the impact of IPSAS implementation on the quality of financial reporting in selected ministries in Ghana. Methodology: This study adopts a qua

APA, Harvard, Vancouver, ISO, and other styles

11

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

12

Ojeh, N. O., and R. C. Eze. "The Impact of International Public Sector Accounting Standards (IPSAS) Adoption on Financial Reporting Quality in the Public Sector." Global Journal of Auditing and Finance 5, no. 1 (2023): 14–27. https://doi.org/10.5281/zenodo.10033595.

Full text

Abstract:

This research investigates the impact of International Public Sector Accounting Standards (IPSAS) adoption on financial reporting quality in the Nigerian public sector. The study aims to examine the perceptions and experiences of Nigerian government officials, accountants, auditors, and financial reporting experts regarding the impact of IPSAS adoption on financial reporting quality. Additionally, it analyzes the changes in financial reporting practices and compliance with IPSAS in the Nigerian public sector following its adoption. The research employs a mixed-method approach, utilizing both s

APA, Harvard, Vancouver, ISO, and other styles

13

Prof, Enyinna Okpara PhD. FCA, Robert Ike PhD. FCA Eke, and Elvis Ajabor. "IMPACT OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) ON FINANCIAL REPORTING IN EDO STATE, NIGERIA." Journal of Interdisciplinary Research in Accounting and Finance 10, no. 3 (2023): 37–52. https://doi.org/10.5281/zenodo.8409842.

Full text

Abstract:

This study investigated the impact of International Public Sector Accounting Standards (IPSAS) on financial reporting in Edo State, Nigeria. The specific objectives of the study were to investigate the effect of IPSAS on the disclosure of financial information in the public sector in Edo State, examine the impact of IPSAS on transparency and accountability in financial reporting in the public sector in Edo State, and evaluate the influence of IPSAS on the comparability of financial reporting in the public sector in Edo State. The study employed a survey design approach, and questionnaires were

APA, Harvard, Vancouver, ISO, and other styles

14

Yassine, HILMI, HAJRIOUI Zahra, and EL KEZAZY Hamza. "Systematic review of IPSAS standards: The introduction of IPSAS in public establishments." Edelweiss Applied Science and Technology 8, no. 5 (2024): 292–306. http://dx.doi.org/10.55214/25768484.v8i5.1687.

Full text

Abstract:

The ultimate objective of this paper is to examine the impact of the adoption of IPSAS in Morocco on the production of accounting and financial information, in order to inform decision-making processes. IPSAS ushered in a global revolution in public accounting reforms, and Morocco is among the nations that have adopted these standards, starting their implementation several years ago. The integration of IPSAS mobilises a theoretical and conceptual framework encompassing the theories and New Public Management (NPM), as well as the theory of public value. The aim is to harmonise accounting practi

APA, Harvard, Vancouver, ISO, and other styles

15

Zibaghafa, Sunday, and Gospel Chukwu. "Public Sector Accounting Standard Adoption and Quality of Financial Reporting in Higher Institutions in Rivers and Bayelsa States, Nigeria." European Journal of Accounting, Auditing and Finance Research 12, no. 3 (2024): 1–39. http://dx.doi.org/10.37745/ejaafr.2013/vol12n3139.

Full text

Abstract:

This study investigated public sector accounting standards adoption and quality of financial reporting in higher institutions in Rivers and Bayelsa States, Nigeria. The study adopted survey research design. The study population consisted of all public higher institutionsin both states and a sample size of three hundred and twenty (320) was utilized for the study. Primary and secondary sources of data were employed while univariate and multivariate analysis were used for data analysis. The multivariate analysis revealed that Pre – and Post- IPSAS adoption has no significant difference in the fi

APA, Harvard, Vancouver, ISO, and other styles

16

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

17

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

18

O., Ademola Abimbola, Adegoke Kolawole A., and Oyeleye Olufunke A. "Impact of International Public Sector Accounting Standards (IPSAS) Adoption on Financial Accountability in Selected Local Governments of Oyo State, Nigeria." Asian Journal of Economics, Business and Accounting 3, no. 2 (2017): 1–9. https://doi.org/10.9734/AJEBA/2017/33866.

Full text

Abstract:

The study evaluated the impact of International Public Sector Accounting Standard (IPSAS) on the financial accountability of selected local governments of Oyo State, Nigeria. The impact of IPSAS adoption on corruption reduction, transparency and accountability in the selected Local Governments were critically examined. The study which adopted survey design collected data using five point likert-scale questionnaires which was administered on sample of 105 Accountants and Internal Auditors in the selected local governments of Oyo State Nigeria. The data was analyzed using descriptive statistics.

APA, Harvard, Vancouver, ISO, and other styles

19

Andi Nur Sakinah, Haliah Haliah, and Andi Kusumawati. "The Role Of IPSAS In Controlling Corruption Of Emerging Country : Study In Indonesia." International Journal of Economics, Commerce, and Management 1, no. 4 (2024): 352–61. http://dx.doi.org/10.62951/ijecm.v1i4.257.

Full text

Abstract:

This study aims to analyze the role of IPSAS in increasing transparency and accountability to control corruption in developing countries such as Indonesia. This research uses descriptive analysis method with literature study approach. The implementation of IPSAS in Indonesia is the right step to take to control corruption that is currently rampant. This study analyzes that IPSAS can improve the quality of public sector financial reporting by creating transparency and accountability that can prevent fraud. However, to adopt IPSAS optimally, Indonesia needs to pay attention to the quality of its

APA, Harvard, Vancouver, ISO, and other styles

20

Soguel, Nils, and Naomi Luta. "On the road towards IPSAS with a maturity model: a Swiss case study." International Journal of Public Sector Management 34, no. 4 (2021): 425–40. http://dx.doi.org/10.1108/ijpsm-09-2020-0235.

Full text

Abstract:

PurposeThe International Public Sector Accounting Standards (IPSAS) have driven the modernisation of public systems of financial information. The extent and pace of their implementation remain uneven. The goal of this study was to measure whether and how much governmental accounting standards converge towards IPSAS' true and fair approach.Design/methodology/approachThe empirical context of the 26 Swiss cantons was used to apply a simplified maturity model. Under two successive reforms (maturity stages), each canton's accounting standards was assessed and scored. The derived maturity levels ind

APA, Harvard, Vancouver, ISO, and other styles

21

Alessa, Noha. "Exploring the effect of International Public Sector Accounting Standards adoption on national resource allocation efficiency in developing countries." Public and Municipal Finance 13, no. 1 (2024): 1–13. http://dx.doi.org/10.21511/pmf.13(1).2024.01.

Full text

Abstract:

International capital providers such as the World Bank suggest that inefficient resource allocation in developing countries remains a major challenge for borrowing countries. Therefore, the purpose of this study is to examine whether the adoption of International Public Sector Accounting Standards (IPSAS) improves the resource allocation efficiency of developing countries. A robust econometric modeling including fixed effect and Two-Step Generalized Method of Moments is employed on a sample of 64 developing countries between 2005 and 2021. The results are not sensitive to potential endogeneity

APA, Harvard, Vancouver, ISO, and other styles

22

Mohammad Abu Zraiq and Rosnia Masruki. "THE IMPACT TRANSFORMATIONAL LEADERSHIP ON COMMITMENT TO CHANGE AMONG JORDANIAN GOVERNMENT ACCOUNTANT TOWARD IPSAS IMPLEMENTATION." iBAF e-Proceedings 11, no. 1 (2024): 134–50. http://dx.doi.org/10.33102/zdm18m43.

Full text

Abstract:

IPSAS was accepted by Jordan's government in accordance with worldwide trends. The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and plans to implement accrual accounting by January 1, 2021. However, the commitment to change remains uneven, hindering the full shift. Moving from old accounting processes to new ones is tough. Even then, it hasn't been implemented, creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles. Thus, knowing government accountants' issues is essential to applying IPSAS in government acco

APA, Harvard, Vancouver, ISO, and other styles

23

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

24

Aboukhadeer, Emad A. S., S. M. Ferdous Azam, and Ahmad Rasmi Suleiman Albattat. "The Realtionship Between International Public Sector Accounting Standards (IPSAS) and the Quality of Accounting Information in Libyan Government Sector." International Journal of Professional Business Review 8, no. 1 (2023): e0813. http://dx.doi.org/10.26668/businessreview/2023.v8i1.813.

Full text

Abstract:

Purpose: The aim of this study was to determine the significance of using International Public Sector Accounting Standards (IPSAS) in impacting the quality of accounting information. Theoretical framework: Recent literature has revealed positive results in IPSAS and accounting information quality (Bakhtah & Ammar, 2019). However, because IPSAS is a relatively new product, there is still plenty to research and learn about it. Methodology: The study population included a number of board directors, non-audited members, internal auditors, accountants, and department heads from various branches

APA, Harvard, Vancouver, ISO, and other styles

25

Sabo, Joel Gusar, Ofili Ugwudioha, and Jim Pam Wayas. "EFFECT OF ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS ON QUALITY OF FINANCIAL REPORTS IN THE PUBLIC SECTOR IN NIGERIA." Journal of Law and Sustainable Development 12, no. 7 (2024): e3772. http://dx.doi.org/10.55908/sdgs.v12i7.3772.

Full text

Abstract:

The adoption of IPSAS aims to enhance the quality and comparability of financial reports in the public sector globally. Despite these objectives, implementing IPSAS in Nigeria has faced significant challenges that may impact the quality of financial reports produced by public sector entities. examine the effect of adopting IPSAS on the quality of financial reports in the Federal Ministry of Finance in Nigeria. Accountability, transparency, relevance, comparability, and full representation are the variables used. The study population comprised accountants, auditors and finance managers in agenc

APA, Harvard, Vancouver, ISO, and other styles

26

Kalulu, Williard Yohana. "The Influence of Custom Values on Implementation of Accrual-Based IPSAS in Tanzanian Public Corporations." International Journal of Research and Innovation in Social Science 06, no. 05 (2022): 258–65. http://dx.doi.org/10.47772/ijriss.2022.6510.

Full text

Abstract:

Accounting and auditing matters are central and have a justifiable connection to organizational and national development. The purpose of this paper is to assess the influence of custom values on implementation of accrual-based IPSAS in public corporations in Tanzanian. To attain this objective qualitative and quantitative research approaches were used whereby cross-sectional survey research design techniques of data compilation method were used. Both primary data and secondary data were involved in the form of interviews, document reviews and survey. Systematic and unsystematic random sampling

APA, Harvard, Vancouver, ISO, and other styles

27

Beredugo, Sunny Biobele. "International Public Sector Accounting Standards (IPSAS) Implementation and Financial Reporting: Issues and Challenges in South-East Nigeria." Journal of Accounting and Taxation 1, no. 1 (2021): 1–11. http://dx.doi.org/10.47747/jat.v1i1.405.

Full text

Abstract:

The main objective of the study was to identify the challenges of IPSAS implementation in the Nigerian Public Sector. This was as a result of low level of accountability and improper application of accounting standards by government institutions. A structured questionnaire was used to elicit information from the various respondents. The population of the study consists of accountants, auditors and cash officers in government ministries, departments and agencies in Abia, Anambra, Enugu, Ebonyi and Imo States. The population was estimated at 8901for the five States. The sample size of 387 was dr

APA, Harvard, Vancouver, ISO, and other styles

28

Luz de Lima, Raquel, Diana Vaz de Lima, Patrícia Siqueira Varela, and Claudia Ferreira da Cruz. "Aprendendo com as Experiências Internacionais: Normas Contábeis Diferenciadas para Entidades do Setor Público." Contabilidade Gestão e Governança 25, esp (2022): 352–69. http://dx.doi.org/10.51341/cgg.v25iesp.2902.

Full text

Abstract:

Objetivo: Descrever as principais características das experiências de países que realizaram a diferenciação das normas contábeis para entidades do setor público. Método: Pesquisa documental das experiências internacionais de diferenciação de normas contábeis para entidades do setor público. Originalidade/Relevância: Não há muitos estudos abordando a diferenciação de normas contábeis no setor público e a adoção integral das IPSAS é frequentemente apontada como um processo dispendioso para as entidades. Portanto, entende-se que ao trazer essa discussão para o âmbito acadêmico e normatizador há a

APA, Harvard, Vancouver, ISO, and other styles

29

Heintges, Sebastian, and Gillian Waldbauer. "New development: The IPSASB project on accounting for social benefits—IPSAS 42." Public Money & Management 39, no. 8 (2019): 590–94. http://dx.doi.org/10.1080/09540962.2019.1592882.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Aboukhadeer, Emad A. S., S. M. Ferdous Azam, and Ahmad Rasmi Suleiman Albattat. "Corporate Governance and International Public Sector Accounting Standards (IPSAS) on the Quality of Accounting Information in Libyan Government Sector." International Journal of Professional Business Review 8, no. 1 (2023): e0812. http://dx.doi.org/10.26668/businessreview/2023.v8i1.812.

Full text

Abstract:

Purpose: The objective of this study was to identify the importance of applying the standards of governance and International Public Sector Accounting Standards (IPSAS) in influencing the quality of accounting information. Theoretical framework: Recent literature has reported good results in both corporate governance and IPSAS (Bakhtah & Ammar, 2019). However, there is still much to investigate and learn about IPSAS because it is a recent development. Methodology: The study population consists of a number of members of board directors, non-audited members, internal auditors, accountants an

APA, Harvard, Vancouver, ISO, and other styles

31

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

32

Marota, Rochman, and Razana Juhaida Johari. "Enhancing Governance through IPSAS: Impacts on Transparency and Accountability in Public Sector Financial Reporting." Jurnal Ilmiah Akuntansi 9, no. 2 (2025): 720–43. https://doi.org/10.23887/jia.v9i2.86364.

Full text

Abstract:

This study addresses the empirical gap in understanding the practical challenges and long-term impacts of implementing International Public Sector Accounting Standards (IPSAS) on public trust and policymaking efficiency in the public sector. It explores the impact of IPSAS on transparency and accountability in financial reporting, assessing how adoption influences the comparability and reliability of financial statements, public trust, and governance quality. Using a qualitative approach, the research reviews literature and case studies across various jurisdictions to evaluate the transition t

APA, Harvard, Vancouver, ISO, and other styles

33

Шанасирова, Нодира. "ВНЕДРЕНИЕ МЕЖДУНАРОДНЫХ СТАНДАРТОВ БУХГАЛТЕРСКОГО УЧЕТА В ГОСУДАРСТВЕННОМ СЕКТОРЕ". Iqtisodiy taraqqiyot va tahlil 2, № 11 (2024): 688–93. https://doi.org/10.60078/2992-877x-2024-vol2-iss11-pp688-693.

Full text

Abstract:

В статье рассматриваются вопросы внедрения международных стандартов бухгалтерского учета для государственного сектора (IPSAS) как важного инструмента повышения прозрачности, подотчетности и эффективности управления государственными финансами. Рассматриваются цели и преимущества IPSAS, включая улучшение качества финансовой отчетности, привлечение инвестиций и повышение доверия к государственным учреждениям. Особое внимание уделяется процессу адаптации стандартов в Узбекистане, включая разработку национальных стандартов, обучению специалистов, модернизации технологий и нормативно-правовой поддер

APA, Harvard, Vancouver, ISO, and other styles

34

Mustapha, Maruf, Ku Nor Izah Ku Ismail, and Halimah Nasibah Ahmad. "The Adoption of Cash-basis IPSAS: A Conceptual Framework for Enhancing Decision-Useful Financial Reporting." Journal of Business Management and Accounting 7, no. 1 (2017): 51–68. http://dx.doi.org/10.32890/jbma2017.7.1.8825.

Full text

Abstract:

Reforms in the public sector, the world over, has taken a global dimension towards harmonization and convergence of international and national accounting systems for the promotion of useful and standardized financial reporting practices. At the centre of this change is the adoption and application of the international public sector accounting standards (IPSAS) by public sector entities. The cash-basis IPSAS is one of the IPSAS which supports the presentation of the general purpose financial statement (GPFS) for new adopters that intend to migrate to full accrual-based IPSAS. However, despite i

APA, Harvard, Vancouver, ISO, and other styles

35

Abdujalilova Dilnoz Abdusattorovna. "Improving the procedure for compiling and submitting reports on the public sector of Uzbekistan." World Journal of Advanced Research and Reviews 24, no. 3 (2024): 1757–65. https://doi.org/10.30574/wjarr.2024.24.3.3865.

Full text

Abstract:

This study focuses on aligning financial management in Uzbekistan's public sector with International Public Sector Accounting Standards (IPSAS) to enhance transparency, accountability, and efficiency. Emphasis is placed on the scientific basis for implementing IPSAS, ensuring openness in financial processes, and leveraging modern technologies to automate financial reporting. Improved compliance with international standards, resource optimization, and economic stability are key objectives. The research examines technical and organizational challenges in IPSAS implementation and explores best pr

APA, Harvard, Vancouver, ISO, and other styles

36

Abdujalilova, Dilnoz Abdusattorovna. "Improving the procedure for compiling and submitting reports on the public sector of Uzbekistan." World Journal of Advanced Research and Reviews 24, no. 3 (2024): 1757–65. https://doi.org/10.5281/zenodo.15196998.

Full text

Abstract:

This study focuses on aligning financial management in Uzbekistan's public sector with International Public Sector Accounting Standards (IPSAS) to enhance transparency, accountability, and efficiency. Emphasis is placed on the scientific basis for implementing IPSAS, ensuring openness in financial processes, and leveraging modern technologies to automate financial reporting. Improved compliance with international standards, resource optimization, and economic stability are key objectives. The research examines technical and organizational challenges in IPSAS implementation and explores best pr

APA, Harvard, Vancouver, ISO, and other styles

37

Alfred Neba, Ambe. "INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IMPLEMENTATION AND THE EFFECTS ON FINANCIAL REPORTING QUALITY IN GOMBE STATE, NIGERIA." GOMBE JOURNAL OF ADMINISTRATION AND MANAGEMENT (GJAM) 2, no. 1 (2019): 1–16. https://doi.org/10.64290/gjam.v2i1.951.

Full text

Abstract:

The paper examines the impact of IPSAS implementation on the quality of financial reporting as it pertains to the financial reports of Gombe State Government, Nigeria. A survey design was used to collect necessary data. The sample size consists of 55 respondents drawn from the Office of the Accountant General of Gombe State and the Office of the State Auditor General Gombe. The study used descriptive statistics and regression analysis to explain the impact of IPSAS implementation on the quality of financial reporting in Gombe State. The regression result showed that IPSAS implementation has ha

APA, Harvard, Vancouver, ISO, and other styles

38

Kulikova, L. I., and I. I. Yakhin. "First-time adoption of International Public Sector Accounting Standards by Russian universities: Practical aspects." International Accounting 23, no. 4 (2020): 364–83. http://dx.doi.org/10.24891/ia.23.4.364.

Full text

Abstract:

Subject. This article examines the practice of first-time applying the International Public Sector Accounting Standards (IPSAS) by Russian higher education institutions. Objectives. The article aims to identify and address the problems associated with such application, and conduct a critical analysis of Russian universities' compliance with the requirements of the International Standards on their first-time adoption. Methods. For the study, we used observation, systematization, and a comparative analysis. Results. The article examines and describes the practical experience of the first-time us

APA, Harvard, Vancouver, ISO, and other styles

39

Emmanuel, Affiong Asuquo, Affiong Ukana Otung, and Emmanuel Okon Emenyi. "International Public Sector Accounting Standard (IPSAS) Adoption and Quality of Financial Report in Akwa Ibom State Civil Service." European Journal of Accounting, Auditing and Finance Research 12, no. 7 (2024): 41–66. http://dx.doi.org/10.37745/ejaafr.2013/vol12n74166.

Full text

Abstract:

The study examined the relationship between International Public Sector Accounting Standard (IPSAS) adoption and quality of financial report in Akwa Ibom State Civil Service. To guide the study, three research questions and three null hypotheses were formulated. Descriptive research design was adopted for the study. The population of the study centered on accountants and planning officers in the MDAS of government in Akwa Ibom State Civil Service. Data collected was analyzed to bring out the descriptive statistics and the hypothesis formulated was tested using t-test, the analysis of variance

APA, Harvard, Vancouver, ISO, and other styles

40

A.H. Alkurdi, Ahmed, Renas R. Asaad, Saman M Almufti, and Nawzat S. Ahmed. "Evaluating the impact of point-biserial correlation-based feature selection on machine learning classifiers: a credit card fraud detection case study." Revista Gestão & Tecnologia 24, Special (2024): 166–96. https://doi.org/10.20397/2177-6652/2024.v24ispecial.2882.

Full text

Abstract:

Objective: This article examines the factors influencing the awareness and adoption of International Public Sector Accounting Standards (IPSAS) in public units in Vietnam. It seeks to identify key challenges and drivers that affect the understanding and implementation of these standards. Methods: The study uses a survey methodology, gathering responses from a sample of public service units in Vietnam. The survey is designed to assess the level of awareness and readiness of these units to adopt IPSAS, considering variables such as management support, training, and technical infrastructure. Stat

APA, Harvard, Vancouver, ISO, and other styles

41

Hamed-Sidhom, Mounira, and Nadia Loukil. "The relationship between IPSAS adoption and perceived levels of corruption: Does political stability matter?" Corporate Ownership and Control 19, no. 1 (2021): 17–28. http://dx.doi.org/10.22495/cocv19i1art2.

Full text

Abstract:

The paper aims to examine the relationship between International Public Sector Accounting Standards (IPSAS) adoption and the perceived level of corruption in developing countries. It also attempts to inspect the mediating effect of political stability on this relationship. We follow the methodology used by the International Federation of Accountants (IFAC) to assess country adoption status and we apply a panel regression analysis to 57 developing countries over the 2016–2019 period. Our findings suggest that country’s decision to adopt IPSAS cannot shortly lead to a reduction of its corruption

APA, Harvard, Vancouver, ISO, and other styles

42

Mohammed, Danjuma, Abdu Yakubu Mohammed, and Ahmed Abdullahi Abubakar. "Impact of International Public Sector Accounting Standards Adoption on Financial Reporting Quality of Federal Tertiary Institutions in Adamawa, Borno, and Yobe States, Nigeria." International Journal of Research and Innovation in Social Science VIII, no. VI (2024): 2006–21. http://dx.doi.org/10.47772/ijriss.2024.806152.

Full text

Abstract:

This study aimed to examine the impact of adopting International Public Sector Accounting Standards (IPSAS) on the financial reporting quality of selected federal Tertiary Institutions in North East Nigeria. The study examines how adopting IPSAS has improved the relevance, comparability, and financial reporting of federal tertiary institutions in Adamawa, Borno, and Yobe States, Nigeria. The study employed a survey research design. As a result, data were collected by administering a questionnaire to a selected sample of 133 respondents from the institutions under study, including accountants,

APA, Harvard, Vancouver, ISO, and other styles

43

Bilhim, João Abreu de Faria, Ricardo Rocha de Azevedo, and Paula Gomes dos Santos. "Reformas do Setor Público e Mudanças na Contabilidade Pública." Contabilidade Gestão e Governança 25, esp (2022): 388–97. http://dx.doi.org/10.51341/cgg.v25iesp.3012.

Full text

Abstract:

As International Public Sector Accounting Standards (IPSAS), emitidas pelo IPSAS Board, são normas relativas à elaboração e apresentação da informação financeira baseadas nas normas internacionais de contabilidade emitidas pelo International Accounting Standards Board, tendo por objetivo a comparabilidade internacional...

APA, Harvard, Vancouver, ISO, and other styles

44

Felix Chilingwe and Martin Kabwe. "Examining the factors affecting the implementation of international public sector accounting standards (IPSAS) in Zambia." World Journal of Advanced Research and Reviews 26, no. 1 (2025): 1444–48. https://doi.org/10.30574/wjarr.2025.26.1.1133.

Full text

Abstract:

The implementation of International Public Sector Accounting Standards (IPSAS) is essential for enhancing transparency, accountability, and comparability in public sector financial reporting. This study examines the challenges Zambia faces in achieving full IPSAS compliance despite its adoption in 2009. A quantitative research approach was employed, collecting primary data from 100 public sector accountants and financial officers in Lusaka through structured questionnaires. Data analysis included descriptive and inferential statistics using SPSS. Findings indicate that government support (B =

APA, Harvard, Vancouver, ISO, and other styles

45

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

46

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

47

Doe-Dartey, Richard Kwadzo, and Jignesh B. Valand. "Investigations of Institutional Instigations of International Public Sector Accounting Standards (IPSAS) Adoption in Ghana." Revista de Gestão Social e Ambiental 18, no. 6 (2024): e07305. http://dx.doi.org/10.24857/rgsa.v18n6-107.

Full text

Abstract:

Purpose: This paper is geared towards exploring the factors that influence the implementation of the International Public Sector Accounting Standards (IPSAS). Methods: The research is based on a comprehensive review of various sources, including journals, research papers, newspaper articles, magazines, official documents from accounting bodies, and conference material such as seminar and workshop materials. Results and Conclusion: The paper examines ten critical factors essential for the successful implementation of IPSAS in Ghana. These factors include Awareness and Understanding, Cost Implic

APA, Harvard, Vancouver, ISO, and other styles

48

Ismail, Suhaiza, Tahirah Abdullah, and Siti Afiqah Zainuddin. "Issues, Challenges and Recommendations in Complying to the International Accounting Standard (IPSAS) 17 on Property, Plant and Equipment." IPN Journal of Research and Practice in Public Sector Accounting and Management 3, no. 01 (2013): 1–14. http://dx.doi.org/10.58458/ipnj.v03.01.01.0026.

Full text

Abstract:

The objectives of this study are two-fold. Firstly, it aims to highlight key issues and challenges in complying to IPSAS 17 on Property, Plant and Equipment (PPE). Secondly, the paper offers possible recommendations for resolving the identified issues and challenges in ensuring better compliance to IPSAS 17. In achieving the objectives, focus group discussions have been conducted involving panels from various organizations. The major issues discovered are related to the recognition/derecognition, measurement at/after recognition and disclosure of PPE assets. In resolving the identified issues,

APA, Harvard, Vancouver, ISO, and other styles

49

Sulaiman, Ayodele, and Olajire Odunlade. "International Public Sector Accounting Standards (IPSAS) Adoption and Financial Accountability: Evidence from Local Governments in OGUN State." Journal of Finance and Accounting 13, no. 3 (2025): 109–24. https://doi.org/10.11648/j.jfa.20251303.13.

Full text

Abstract:

The adoption of International Public Sector Accounting Standards (IPSAS) has been viewed as a significant initiative due to the global demand for greater accountability and transparency in public sector financial management. However, its effectiveness in promoting financial accountability remains a challenge, particularly at the local government level, where citizen confidence and limited resources are crucial. In developing countries like Nigeria, persistent financial mismanagement, lack of transparency, and weak reporting systems may undermine the expected benefits of IPSAS adoption. These c

APA, Harvard, Vancouver, ISO, and other styles

50

Ben Amor, Donia, and Salma Damak Ayadi. "The profile of IPSAS-adopters." Journal of Accounting and Management Information Systems 18, no. 2 (2019): 262–82. http://dx.doi.org/10.24818/jamis.2019.02005.

Full text

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!