Purpose The aim of the study is to review the extant literature on International Public Sector
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …

This paper has two main objectives. Firstly, it reviews relevant literature on the experiences
of different levels of governments worldwide in adopting public sector accrual accounting …

As part of introducing accrual accounting in the public sector, many governments have–
voluntarily–implemented the International Public Sector Accounting Standards (IPSAS) for …

Prior accounting research problematizes the implications of individual technologies on
digitization, digitalization, and digital transformation. However, it often conflates such terms …

The objective of this paper is two-fold. First, it assesses existing local accounting and
financial reporting practices in Sub-Saharan Africa (SSA), focusing on the extent to which …

We examine the association between the adoption of International Public Sector Accounting
Standards (IPSAS) and the level of government financing in the context of developing …

Purpose The purpose of this study is to investigate the level of readiness of the public sector
in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the …

Purpose This paper aims to contribute to the debate over the desirability of introducing an
accrual-based accounting system in the public sector by examining whether accrual-based …

Harmonization of public sector accounting is attracting increasing attention from scholars
and practitioners. A focal component of this phenomenon is the setting of accounting …