Search Results - subject_exact:"IPSAS"

International Public Sector Accounting Standards and Economic Growth: An International Study of IPSAS Adoption and Experience

Slama, Fatma Ben - In: Journal of Accounting and Management Information … 23 (2024) 3, pp. 483-506

Research Question- What impact has the implementation of International Public Sector Accounting Standards (IPSAS) had on gross domestic product (GDP) growth in countries that have fully adopted these standards? Motivation- The results of prior research are inconclusive, and more research is...

Persistent link: https://www.econbiz.de/10015195846

The Role of IPSAS Application in Meeting Voters Yearnings

Babatunde, Shakirat Adepeju - In: Journal of Accounting and Management Information … 23 (2024) 1, pp. 134-161

Research Question- How does the IPSAS application affect Accountability and government effectiveness in Nigeria? Motivation- Inadequate disclosure of public account information has made a mess of public resources management regarding accountability and government effectiveness, necessitating...

Persistent link: https://www.econbiz.de/10015196053

The relationship between the adoption of international public sector accounting standards and sources of government financing : evidence from developing countries

Tawiah, Vincent; Soobaroyen, Teerooven - In: Accounting forum 48 (2024) 2, pp. 307-330

Persistent link: https://www.econbiz.de/10015050704

Public sector financial reforms and performance of government entities in Nigeria

Oluwagbade, Oluyinka Isaiah; Jimba, Kareem Isiaka; … - In: International journal of economics and financial issues … 14 (2024) 6, pp. 327-338

Persistent link: https://www.econbiz.de/10015101793

Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa

Krah, Redeemer; Mertens, Gerard - In: Journal of Public Budgeting, Accounting & Financial … 35 (2023) 6, pp. 100-120

Purpose The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on the theories of stewardship and public choice in explaining the relationship between financial transparency,...

Persistent link: https://www.econbiz.de/10014895049

The impact of IPSAS adoption on corruption in developing countries

Tawiah, Vincent - In: Financial accountability and management 39 (2023) 1, pp. 103-124

Persistent link: https://www.econbiz.de/10014288446

Decision-making processes of public sector accounting reforms in India : institutional perspectives

Krishnan, Sarada Rajeswari - In: Financial accountability and management 39 (2023) 1, pp. 167-194

Persistent link: https://www.econbiz.de/10014288459

Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa

Krah, Redeemer; Mertens, Gerard - In: Journal of public budgeting, accounting & financial … 35 (2023) 6, pp. 100-120

Persistent link: https://www.econbiz.de/10014487266

Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries : a structured literature review

Polzer, Tobias; Adhikari, Pawan; Nguyen Cong Phuong; … - In: Journal of public budgeting, accounting & financial … 35 (2023) 3, pp. 309-332

Persistent link: https://www.econbiz.de/10014381188

A study exploring the adoption of cash IPSAS in the Solomon Islands : the case of the provincial governments

Oru, Marianne; Narayan, Anil Kumar; Rahman, Asheq; … - In: Pacific accounting review 37 (2025) 1, pp. 25-47

Persistent link: https://www.econbiz.de/10015460061