Abstract The development of International Public Sector Accounting Standards (IPSASs)
aims at harmonizing public sector accounting at an international level. IPSASs are intended …

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 …

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

This paper provides a comparative analysis of different public accountability means used in
the public sector-namely sustainability reporting, popular financial reporting and integrated …

This paper investigates whether the International Public Sector Accounting Standards
(IPSAS) is a potential enabler or constrainer of corruption in developing countries. We …

Purpose Considering the increased financial responsibility of local government (LG), the
impact of global crises and the growing adoption of accrual accounting and common …

This article investigates the environmental factors associated with countries' decision to
adopt International Public Sector Accounting Standards (IPSAS). Based on a sample of 110 …

Retrieved on May 2, 2020 from https://www. ecq. qld. gov. au/elections/election-events/2020-
local-governmentelections-covid-19-protection-measures. Gibson, JP, Krimmer, R., Teague …

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 …

Public sector or government accounting has been the subject of many research endeavors.
However, scholars have repeatedly criticized the lack of a consistent and well-defined …