International public sector accounting standards (IPSAS): current status, practices and future agenda One of the New Public Management reforms of public sectors worldwide concerns the introduction of accrual accounting (Oulasvirta, 2014). The progressive reduction of public resources, further exacerbated by the financial crisis, has led international organisations to discuss the need for policies and guidelines to support a better financial management. The International Public Sector Accounting Standards (IPSAS) are an important example of such practices (Christiaens et al., 2010; Adhikari et al., 2013; Bracci et al., 2015; Lassou and Hopper, 2016). These standards aim to protect and manage public money, discharge accountability and combat corruption (Chan, 2003; Oulasvirta, 2014; IFAC, 2016; Bakre et al., 2017). However, IPSAS are heavily influenced by private sector practices. This special issue aims to investigate the adoption, use and effects of IPSAS in the public sector in various countries and government organisations. IPSAS were developed by the IPSAS International Independent Board (Lassou and Hopper, 2016). The board’s operations are facilitated by the International Federation of Accountants (IFAC). Since 1997, the board has developed and issued 38 accrual standards, and a cash basis standard for countries that are moving towards full accrual accounting. According to
International Journal of Public Sector Management – Emerald Publishing
Published: Apr 19, 2020
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