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Keywords: Public sector accountability
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Journal Articles
Global insights on public sector accounting reforms: a comprehensive study on the adoption, implementation, and impact of IFRS and IPSAS
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2025) 38 (1): 80–105.
Published: 31 December 2024
...Najeb Masoud Purpose This paper aims to investigate the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS) and their impact on financial transparency, public sector accountability and economic performance across 173...
