New development: IPSAS adoption, from G20 countries to village governments in developing countries

Imam Mujahidin Fahmid · Harun Harun · Peter J. Graham · Sultan Suhab · Yi An · Xiaosong Zheng +1 more

33 citations0/0 files storedPublic Money & Management

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Economic Growth and Fiscal Policies

Abstract

This article discusses the latest developments in IPSAS adoption by the G20 states and beyond, the expected outcomes of IPSAS adoption in the public sector, and the experiences of a south east Asian economy (Indonesia) in using an IPSAS-based reporting system at the village level. The potential limitations of IPSAS, especially in less developed countries, are addressed. The authors make recommendations for policy-makers about successfully adopting IPSAS in emerging economies.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 33 citations exist upstream.

References

2000Industrial Development, Globalization and Multinational Enterprises: New Realities for Developing Countries 2006New public management in developing countries 2016Globalisation, accounting and developing countries 2013Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain 2018Persistent public management reform: an egregore of liberal authoritarianism?

Cited by

2022Public sector accounting education: A structured literature review 2020Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government 2024A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)2023Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research 2020New development, old migration, and governance at two villages in Jeneponto, Indonesia 2025Breaking the silent voices: Advancing accountability through dialogic accounting in Indonesian local governance 2021TRANSFORMASI TATA KELOLA DANA DESA UNTUK MENINGKATKAN PENDAPATAN DESA

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.