...Tobias Polzer; Levi Gårseth-Nesbakk; Pawan Adhikari Purpose The purpose of this paper is to provide a global overview of the adoption status of International Public Sector Accounting Standards (IPSASs) in the different contexts of developed and developing countries on central government level...

... to the national budgetary and accounting standards and courses are seldom focused on the IPSASs. Originality/value The paper contributes to the literature on PSA harmonization, through an innovative analysis of PSA and financial management teaching, both at national and international levels. These questions...