IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BY DEVELOPING COUNTRIES
The purpose of the article is to provide a comprehensive understanding of the implementation of International Public Sector Accounting Standards (IPSAS), drawing on case studies and empirical evidence. Harmonization of financial reporting in the public sector has been a significant accounting refor...
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| Format: | Article |
| Language: | English |
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Helvetica Publishing House
2025-04-01
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| Series: | Економіка та суспільство |
| Subjects: | |
| Online Access: | https://economyandsociety.in.ua/index.php/journal/article/view/6111 |
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| author | Bohdan Zasadnyi Natalia Konovalenko |
| author_facet | Bohdan Zasadnyi Natalia Konovalenko |
| author_sort | Bohdan Zasadnyi |
| collection | DOAJ |
| description |
The purpose of the article is to provide a comprehensive understanding of the implementation of International Public Sector Accounting Standards (IPSAS), drawing on case studies and empirical evidence. Harmonization of financial reporting in the public sector has been a significant accounting reform initiative in recent years. IPSAS have emerged as an international benchmark for evaluating these changes. This article reviews scientific literature on the transition to IPSAS in developing countries, analyzing how transition to IPSAS helps building accountability in public sector. The methods used include a systematic review of scientific articles, case studies, and reports from international organizations. The article aims to offer insights into the practical aspects of IPSAS adoption and to identify key factors that contribute to successful implementation.
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| format | Article |
| id | doaj-art-6ed141a0e52c4d31a9fbd1be96c38d06 |
| institution | Kabale University |
| issn | 2524-0072 |
| language | English |
| publishDate | 2025-04-01 |
| publisher | Helvetica Publishing House |
| record_format | Article |
| series | Економіка та суспільство |
| spelling | doaj-art-6ed141a0e52c4d31a9fbd1be96c38d062025-08-20T03:29:19ZengHelvetica Publishing HouseЕкономіка та суспільство2524-00722025-04-017410.32782/2524-0072/2025-74-146IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BY DEVELOPING COUNTRIESBohdan Zasadnyi0Natalia Konovalenko1Taras Shevchenko National University of KyivTaras Shevchenko National University of Kyiv The purpose of the article is to provide a comprehensive understanding of the implementation of International Public Sector Accounting Standards (IPSAS), drawing on case studies and empirical evidence. Harmonization of financial reporting in the public sector has been a significant accounting reform initiative in recent years. IPSAS have emerged as an international benchmark for evaluating these changes. This article reviews scientific literature on the transition to IPSAS in developing countries, analyzing how transition to IPSAS helps building accountability in public sector. The methods used include a systematic review of scientific articles, case studies, and reports from international organizations. The article aims to offer insights into the practical aspects of IPSAS adoption and to identify key factors that contribute to successful implementation. https://economyandsociety.in.ua/index.php/journal/article/view/6111accountingfinancial reportingaccrual accountingpublic sectortransparencyaccounting frameworks in the public sector |
| spellingShingle | Bohdan Zasadnyi Natalia Konovalenko IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BY DEVELOPING COUNTRIES Економіка та суспільство accounting financial reporting accrual accounting public sector transparency accounting frameworks in the public sector |
| title | IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BY DEVELOPING COUNTRIES |
| title_full | IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BY DEVELOPING COUNTRIES |
| title_fullStr | IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BY DEVELOPING COUNTRIES |
| title_full_unstemmed | IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BY DEVELOPING COUNTRIES |
| title_short | IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BY DEVELOPING COUNTRIES |
| title_sort | implementation of international public sector accounting standards by developing countries |
| topic | accounting financial reporting accrual accounting public sector transparency accounting frameworks in the public sector |
| url | https://economyandsociety.in.ua/index.php/journal/article/view/6111 |
| work_keys_str_mv | AT bohdanzasadnyi implementationofinternationalpublicsectoraccountingstandardsbydevelopingcountries AT nataliakonovalenko implementationofinternationalpublicsectoraccountingstandardsbydevelopingcountries |