IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS): VARIABLES AND CHALLENGES, ADVANTAGES AND DISADVANTAGES
International Public Sector Accounting Standards (IPSAS) are developed by the International Public Sector Accounting Board (IPSAB) and aim to harmonize international accounting in the public sector. Although the adoption of IPSAS is considered a necessary condition for the harmonization of accounti...
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| Format: | Article |
| Language: | English |
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University of Petrosani
2022-10-01
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| Series: | Annals of the University of Petrosani: Economics |
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| Online Access: | https://www.upet.ro/annals/economics/pdf/2022/5).%20Cenar_Cioban.pdf |
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| author | IULIANA CENAR ECATERINA CIOBAN |
| author_facet | IULIANA CENAR ECATERINA CIOBAN |
| author_sort | IULIANA CENAR |
| collection | DOAJ |
| description | International Public Sector Accounting Standards (IPSAS) are developed by the International Public Sector Accounting Board (IPSAB) and aim to harmonize international accounting in the public sector. Although the adoption of IPSAS is considered a necessary condition for the harmonization of accounting systems in the public sector and for meeting the needs of transparency, comparability and completeness of financial information, the degree of adoption of these international standards is still quite low. Therefore, this article aims to analyze the IPSAS adoption process in terms of challenges, advantages and disadvantages. |
| format | Article |
| id | doaj-art-5ab48ae5542f492fb79fd7d2703dda2c |
| institution | OA Journals |
| issn | 1582-5949 2247-8620 |
| language | English |
| publishDate | 2022-10-01 |
| publisher | University of Petrosani |
| record_format | Article |
| series | Annals of the University of Petrosani: Economics |
| spelling | doaj-art-5ab48ae5542f492fb79fd7d2703dda2c2025-08-20T01:56:09ZengUniversity of PetrosaniAnnals of the University of Petrosani: Economics1582-59492247-86202022-10-012215564IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS): VARIABLES AND CHALLENGES, ADVANTAGES AND DISADVANTAGESIULIANA CENAR0ECATERINA CIOBAN1“1 Decembrie 1918” University of Alba Iulia, Romania“1 Decembrie 1918” University of Alba Iulia, Romania International Public Sector Accounting Standards (IPSAS) are developed by the International Public Sector Accounting Board (IPSAB) and aim to harmonize international accounting in the public sector. Although the adoption of IPSAS is considered a necessary condition for the harmonization of accounting systems in the public sector and for meeting the needs of transparency, comparability and completeness of financial information, the degree of adoption of these international standards is still quite low. Therefore, this article aims to analyze the IPSAS adoption process in terms of challenges, advantages and disadvantages.https://www.upet.ro/annals/economics/pdf/2022/5).%20Cenar_Cioban.pdfipsasadvantagesdisadvantageschallengespublic sector accountingtransparency |
| spellingShingle | IULIANA CENAR ECATERINA CIOBAN IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS): VARIABLES AND CHALLENGES, ADVANTAGES AND DISADVANTAGES Annals of the University of Petrosani: Economics ipsas advantages disadvantages challenges public sector accounting transparency |
| title | IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS): VARIABLES AND CHALLENGES, ADVANTAGES AND DISADVANTAGES |
| title_full | IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS): VARIABLES AND CHALLENGES, ADVANTAGES AND DISADVANTAGES |
| title_fullStr | IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS): VARIABLES AND CHALLENGES, ADVANTAGES AND DISADVANTAGES |
| title_full_unstemmed | IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS): VARIABLES AND CHALLENGES, ADVANTAGES AND DISADVANTAGES |
| title_short | IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS): VARIABLES AND CHALLENGES, ADVANTAGES AND DISADVANTAGES |
| title_sort | implementation of international public sector accounting standards ipsas variables and challenges advantages and disadvantages |
| topic | ipsas advantages disadvantages challenges public sector accounting transparency |
| url | https://www.upet.ro/annals/economics/pdf/2022/5).%20Cenar_Cioban.pdf |
| work_keys_str_mv | AT iulianacenar implementationofinternationalpublicsectoraccountingstandardsipsasvariablesandchallengesadvantagesanddisadvantages AT ecaterinacioban implementationofinternationalpublicsectoraccountingstandardsipsasvariablesandchallengesadvantagesanddisadvantages |