A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)

被引：1

作者：

Scannell, Sean ^{[1
]}

Tawiah, Vincent ^{[1
]}

机构：

[1] Dublin City Univ, Dublin, Ireland

来源：

PUBLIC ORGANIZATION REVIEW | 2024年 / 24卷 / 03期

关键词：

IPSAS; International accounting; Developing countries; Public sector accounting; Government accounting; IASB/FASB CONCEPTUAL-FRAMEWORK; FINANCIAL INFORMATION-SYSTEMS; FAIR VALUE; MANAGEMENT; DIFFUSION; REFORMS; IMPACT;

D O I：

10.1007/s11115-024-00773-1

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

This paper is a thematic review of the existing literature on International Public Sector Accounting Standards (IPSAS) between 2000 and 2023. The review finds various advantages associated with the high adoption rates in the literature in the developed world. It also identified challenges associated with implementation and the effects of the cash-basis standard in developing countries. The study finds that uniform application may not be feasible at this stage of the diffusion process given the inherent limitations in developing countries. This review also provides a platform for identifying strands of the literature which have been underexplored and require further studies.

引用

页码：1053 / 1075

页数：23

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