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  • Search: subject_exact:"IPSAS"
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Year of publication
Subject
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IPSAS 250 Öffentliches Rechnungswesen 126 Public accounting 121 Public sector 49 Öffentlicher Sektor 48 IFRS 39 Deutschland 35 EPSAS 35 Germany 33 EU countries 28 EU-Staaten 28 Rechnungswesen 27 Accounting 26 Accounting standards 25 International Public Sector Accounting Standards 25 Bilanzierungsgrundsätze 23 public sector 19 Accruals and deferrals 16 Rechnungsabgrenzung 16 Welt 15 World 15 public sector accounting 14 Kommunales Rechnungswesen 12 Accrual accounting 11 Local government 11 Neues Steuerungsmodell 11 Comparison 10 EU accounting regulation 10 EU-Bilanzrecht 10 Einführung 10 European Public Sector Accounting Standards 10 Implementation 10 New public management 10 Vergleich 10 Öffentlicher Haushalt 10 Doppik 9 Public budget 9 Öffentliche Rechnungslegung 9 Administrative reform 8 Doppelte Buchführung 8
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Online availability
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Undetermined 95 Free 54 CC license 8
Type of publication
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Article 204 Book / Working Paper 54
Subcategories
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Article in journal 180 Book section 21 Working paper 11 Proceedings 5 Case study 3 Government document 2 Guidebook 1 Handbook 1 Law 1
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Language
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English 156 German 76 Undetermined 18 French 3 Spanish 3 Russian 1 Slovak 1
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Author
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Brusca, Isabel 8 Adam, Berit 7 Bergmann, Andreas 7 Biondi, Yuri 7 Christiaens, Johan 7 Adhikari, Pawan 6 Heiling, Jens 6 Cohen, Sandra 5 Conrath-Hargreaves, Annemarie 5 Grossi, Giuseppe 5 Wüstemann, Sonja 5 Bekiaris, Michalis 4 Caperchione, Eugenio 4 Ghysels, Raymond 4 Gomes, Patrícia 4 Hilgers, Dennis 4 Müller-Marquès Berger, Thomas 4 Nistor, Cristina Silvia 4 Phan-Thanh, Hang Pascale 4 Schauer, Reinbert 4 Tsatsis, Christos 4 Vogelpoth, Norbert 4 Aquino, André Carlos Busanelli de 3 Aversano, Natalia 3 Azevedo, Ricardo Rocha de 3 Bisogno, Marco 3 Caruana, Josette 3 Cuadrado-Ballesteros, Beatriz 3 Dörschell, Andreas 3 Haustein, Ellen 3 Hurlebaus, Annette 3 Jensen, Gwenda 3 Kowalczyk, Magdalena 3 Krah, Redeemer 3 Lorson, Peter 3 Lüder, Klaus 3 Manes Rossi, Francesca 3 Markogiannopoulou, Antonia 3 Mertens, Gerard 3 Mussari, Riccardo 3
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Institution
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Centre Emile Bernheim, Solvay Brussels School of Economics and Management 4 Association de comptabilité nationale <Frankreich> 2 Faculteit Economie en Bedrijfskunde, Universiteit Gent 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 Hessen / Rechnungshof 1 Institut für Betriebswirtschaftslehre der Gemeinwirtschaftlichen Unternehmen <Linz> 1 International Symposium on Public Sector Management <9, 2009, Linz> 1 Nomos Verlagsgesellschaft 1 Rijksuniversiteit Gent / Faculteit Economie en Bedrijfskunde 1 SV SAXONIA Verlag für Recht, Wirtschaft und Kultur GmbH 1 Springer Fachmedien Wiesbaden 1 Zürcher Hochschule Winterthur 1
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Published in...
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Public Money & Management 31 WPg : Kompetenz schafft Vertrauen 18 Journal of public budgeting, accounting & financial management 10 Verwaltung & Management : VM ; Zeitschrift für moderne Verwaltung 9 International journal of public sector performance management 8 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 6 Journal of Accounting and Management Information Systems (JAMIS) 5 Accounting in Europe 4 Accounting, Economics, and Law : AEL ; a convivium 4 Financial accountability and management 4 Journal of Public Budgeting, Accounting & Financial Management 4 Working Papers CEB 4 Betriebswirtschaftliche Forschung und Praxis : BFuP 3 Journal of accounting & organizational change : JAOC 3 Schriften zur Rechnungslegung 3 Tools, strategies, and practices for modern and accountable public sector management 3 Working paper series / Universiteit Gent, Faculteit Economie en Bedrijfskunde 3 Abacus : a journal of accounting, finance and business studies 2 Accounting forum 2 Accounting, accountability and governance in the public sector : 9th International Symposium on Public Sector Management ; Johannes Kepler University, Linz (Austria) 2 African journal of accounting, auditing and finance : AJAAF 2 BestMasters 2 CrossCultural Management Journal 2 Das Publicness-Puzzle : öffentliche Aufgabenerfüllung zwischen Staat und Markt 2 EuroMed journal of business 2 European Financial and Accounting Journal 2 European financial and accounting journal : EFAJ 2 Financial accountability & management : in governments, public services and charities 2 Global business & economics review 2 INSEE méthodes 2 International journal of public sector management 2 Journal of accounting & management information systems : JAMIS 2 MPRA Paper 2 Ovidius University Annals, Economic Sciences Series 2 Public sector accounting, accountability and auditing in emerging economies 2 Research in accounting in emerging economies 2 Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 2 Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 2 Accountability, ethics and sustainability of organizations : new theories, strategies and tools for survival and growth 1 Accounting Forum 1
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Source
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ECONIS (ZBW) 184 Other ZBW resources 42 RePEc 20 EconStor 8 USB Cologne (EcoSocSci) 4
Showing 1 - 50 of 242
 
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International Public Sector Accounting Standards and Economic Growth: An International Study of IPSAS Adoption and Experience
Slama, Fatma Ben - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015195846
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Antagonism and ambivalence towards MPSAS adoption: a case of two Malaysian hybrid statutory bodies
Azhar, Zubir; Kishan, K. - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015893767
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Strengthening the fight : is the adoption of IPSAS helping Latin America tackling corruption?
Lira, Aluska Ramos de; Cruz, Michel Richard Chagas; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015271859
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The Role of IPSAS Application in Meeting Voters Yearnings
Babatunde, Shakirat Adepeju - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015196053
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Perceived legitimacy of accounting reform in Latin America : the accountants' perspective
Frisancho, Gabriela Molina; Azevedo, Ricardo Rocha de; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015271863
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Public sector financial reforms and performance of government entities in Nigeria
Oluwagbade, Oluyinka Isaiah; Jimba, Kareem Isiaka; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015101793
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The relationship between the adoption of international public sector accounting standards and sources of government financing : evidence from developing countries
Tawiah, Vincent; Soobaroyen, Teerooven - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015050704
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Benefits of IPSAS and their differences from IFRS : a discussion paper
Rompotis, Gerasimos; Balios, Dimitris - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015327541
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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; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015460061
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Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective
Albuquerque, Fábio de; Santos, Paula Gomes dos; da … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015893541
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Reflections on public sector accrual accounting and reporting : a post-operative transplant view
Christensen, Mark; Cohen, Sandra; Ellwood, Sheila; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614838
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Collective institutional entrepreneurship for the EPSAS programme: The missing link
Argento, Daniela; Bartocci, Luca; Natalizi, Daniele - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015893643
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Determinants of compliance with accrual-based IPSAS in the local government of Ghana
Attefah, Eric Kwaku; Ferreira, Augusta da Conceição Santos - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614844
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Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa
Krah, Redeemer; Mertens, Gerard - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014487266
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Polish attitudes towards public sector financial reporting standards: national versus international
Caruana, Josette; Kowalczyk, Magdalena - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015893819
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The impact of IPSAS adoption on corruption in developing countries
Tawiah, Vincent - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014288446
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Decision-making processes of public sector accounting reforms in India : institutional perspectives
Krishnan, Sarada Rajeswari - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014288459
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Understanding public sector accounting professionals’ intention to implement accrual accounting
Sasso, Maiara; Varela, Patrícia Siqueira; Jorge, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015893821
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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; … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014381188
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New development: From principles to practice—advancing accrual-based accounting and sustainability reporting in Latin America
Varela, Patrícia Siqueira; Azevedo, Ricardo Rocha de - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015893823
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Die Europäisierung der öffentlichen Rechnungslegung : normative Analyse zur Bilanzierung von Sozialverpflichtungen in der EU
Völkl, Maximilian - 2025
Problemstellung -- Europäisierung öffentlicher Rechnungslegung durch harmonisierte Grundsätze ordnungsgemäßer staatlicher Bilanzierung in der EU -- Bilanzierung von Sozialverpflichtungen im öffentlichen Sektor nach harmonisierten EU GosB -- Thesenförmige Zusammenfassung.
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015440850
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Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa
Krah, Redeemer; Mertens, Gerard - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014895049
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Reconciliation of budgeting and accounting
van Schaik, Frans D. J. - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015893389
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International public sector accounting standards in Greek public hospitals : an exploration on the ease of implementation
Dalla, Konstantia; Lois, Petros; Makrygiannakis, Georgios - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015674936
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Implementing IPSAS within a new government accounting framework as a competitive management advantage in public healthcare units
Konstantinidis, Christos; Sy, Aida; Mesouridou, Athina; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061371
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New development: The role of education in public sector accounting reforms in emerging economies: a socio-material perspective
Schuler, Christoph; Grossi, Giuseppe; Fuchs, Sandro - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015893592
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External auditors, policy transfer, accruals accounting and the United Nations
Moloney, Kim; Jensen, Gwenda; Stoycheva, Rayna - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015352124
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Value Relevance of General Government National Accounts with ESA2010 Accrual Accounting Framework. Association of ESA2010 Reporting Quality with Decision Making and Accounting Standardization
Bekiaris, Michalis; Markogiannopoulou, Antonia - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015196200
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Assessing the Impact of IPSAS on financial reporting and public management in Greece
Gkouma, Olympia G.; Filos, John - 2022
The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013448092
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Constraints and stimuli in the implementation of public accounting reform : systematic literature review and future research agenda
Liberato, Margarida Isabel; Paiva, Inna Sousa; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014583385
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Assessing the countries' convergence to IPSAS from a cultural perspective
Santos, Paula Gomes dos; Albuquerque, Fábio de - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014548988
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International Public Sector Accounting Standards (IPSASs) : a systematic literature review and future research agenda
Schmidthuber, Lisa; Hilgers, Dennis; Hofmann, Sebastian - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012816671
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The history of IFRS in Russia in 1991-2021
Generalova, Natalia V.; Pyatov, Mikhail L.; Sokolov, … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015135040
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Additional thoughts on the implementation of the International Public Sector Accounting Standards in Europe : a commentary
Heiling, Jens - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015050717
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External auditors, policy transfer, accruals accounting and the United Nations
Moloney, Kim; Jensen, Gwenda; Stoycheva, Rayna - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015271837
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The role of accounting standards and disclosure in alleviating corruption : a cross-country study
Rahman, Md. Atiqur - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015325906
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The impact of International Public Sector Accounting Standards on economic policy uncertainty
Hesarzadeh, Reza; Behbahaninia, Parisa Saadat - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015893494
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A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting
Oulasvirta, Lasse - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015893285
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The IPSAS implementation and the use and usefulness of accounting information : a comparative analysis in the Iberian Peninsula
Gomes, Patrícia; Brusca, Isabel; Fernandes, Maria José; … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013553431
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Democracy and financial transparency of local governments in Sub-Saharan Africa
Krah, Redeemer; Mertens, Gerard - 2020
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014937205
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Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption
Bekiaris, Michalis; Markogiannopoulou, Antonia - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013553448
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Accounting reform and IPSAS adoption in Greece
Chytis, Evangelos; Georgopoulos, Ioannis; Tasios, Stergios - 2020
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012511194
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Institucional isomorphism in IPSAS adoption
Rincón-Soto, Carlos Augusto; Gómez-Villegas, Mauricio - 2020
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012614961
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Stakeholder participation in the development of International Public Sector Accounting Standard 42, Social Benefits
De Wolf, Anschi; Christiaens, Johan - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014432312
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The moderating effect of professional boards on the influence of external audit services on IPSAS implementation in Tanzania : the accountants' perspectives
Kiure Mssusa, Neema; Chalu, Henry; Shayo-Temu, Sylvia - 2020
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012621998
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The extent of awareness for the International Public Sector Accounting Standards in the United Arab Emirates emerging market
Alshehhi, Khulood; Alteniji, Jawaher; Alshamsi, Shaikha; … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014309154
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Examining the status of IPSAS adoption at the country level : an analysis of the OECD member states
Bekiaris, Michalis; Paraponti, Thekla - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014325408
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Culture, language, and accounting reform : a new perspective on IPSAS implementation
Abdulkarim, Mustafa Elkasih; Umlai, Mohamed Ismail; … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014325412
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The role of leadership-member exchange relationships in the implementation of the International Public Sector Accounting Standards by Greek public hospitals
Dalla, Konstantia; Lois, Petros; Makrygiannakis, Georgios - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014325614
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Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption
Bekiaris, Michalis; Markogiannopoulou, Antonia - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014895046
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