[PDF][PDF] Issues and Challenges in Implementing International Public Sector Accounting Standards (IPSAS)
IPN Journal of Research and Practice in Public Sector Accounting and …, 2023•academia.edu
Purpose: This paper aims to identify the prerequisites as well as the issues and challenges
in implementing the accrual basis International Public Sector Accounting Standards (IPSAS).
Methodology/Approach: Using the archival approach, this paper presents a review of past
studies and published information on the issues and challenges faced by various
developing countries in adopting IPSAS. Findings: The challenges faced by countries in
adopting IPSAS can be classified into three categories:(1) Resources which include a lack of …
in implementing the accrual basis International Public Sector Accounting Standards (IPSAS).
Methodology/Approach: Using the archival approach, this paper presents a review of past
studies and published information on the issues and challenges faced by various
developing countries in adopting IPSAS. Findings: The challenges faced by countries in
adopting IPSAS can be classified into three categories:(1) Resources which include a lack of …
Abstract
Purpose: This paper aims to identify the prerequisites as well as the issues and challenges in implementing the accrual basis International Public Sector Accounting Standards (IPSAS).
Methodology/Approach: Using the archival approach, this paper presents a review of past studies and published information on the issues and challenges faced by various developing countries in adopting IPSAS.
Findings: The challenges faced by countries in adopting IPSAS can be classified into three categories:(1) Resources which include a lack of competent accounting and finance staff, and a lack of IT facilities and IT support;(2) Accounting and reporting issues related to difficulties in the recognition and measurement of assets, liabilities, revenue and expenses; and (3) Top management commitment in ensuring succesful change management programmes.
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