...Eric Kwaku Attefah; Augusta Ferreira; Patrícia Gomes Purpose This study aims to investigate whether contextual and institutional factors influence the levels of IPSAS compliance by local government entities in Ghana, combining the contingency model and the public accountability theory. Design...

... Emerald Publishing Limited Licensed re-use rights only Global warning Public sector accrual accounting Accrual-based financial reporting Sustainability reporting Accountability IPSAS Democracy Disclosure Neoliberalism Health care expenditures The addition of business accrual...

... to IPSAS and accounting standards legitimacy, which may affect IPSAS implementation and application in the countries. Originality/value The research focuses on the accountant’s perception as one of the agents of change in accounting reform. It offers an in-depth analysis of the IPSAS adoption process...

...Aluska Ramos de Lira; Michel Richard Chagas Cruz; Susana Jorge Purpose This paper examines the relationship between the adoption of accrual-based IPSAS and the level of perceived corruption of Latin-American countries, considering the moderating effect of the country’s institutional quality...

... nations External auditors Accountability Independence Technocratic Neutrality IPSAS Accruals accounting Kim Moloney can be contacted at: kmoloney@hbku.edu.qa 24 05 2023 20 09 2023 17 12 2023 18 02 2024 20 03 2024 21 03 2024 Until recently, IOs...

... and determinant of financial transparency, this study links financial transparency to revenue mobilisation in the local government of sub-Saharan Africa. Transparency Financial information Trust Willingness to pay Local government IPSAS Transparency has become a universal norm of governance...

... as premise of the International Public Sector Accounting Standards (IPSAS). Design/methodology/approach This paper presents a qualitative and content analysis of 27 European Union (EU) member states (MSs) regarding the states' IT and accounting maturity in association with accrual accounting as breeding...

...Patrícia Gomes; Isabel Brusca; Maria J. Fernandes; Estela Vilhena Purpose This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local...

... reforms, based on the good international standards and practices, such as International Public Sector Accounting Standards (IPSAS), represents an opportunity for governments to significantly improve (1) the quality, reliability and comparability of their financial information; (2) decision-making process...

.... Design/methodology/approach This 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. Findings The findings...

... , E. , Heiling , J. , Jorge , S.M.F. and Manes Rossi , F. (2019), “ Are higher education institutions in Europe preparing students for IPSAS? ”, International Journal of Public Sector Management , Vol. 33 Nos 2/3 , pp. 363 - 378 . Andrews , M. , Cangiano , M. , Cole...

...Danny Chow; Caroline Aggestam Pontoppidan 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...