Results 21 to 30 of about 11,671 (162)
Modernization of Public Financial Reporting in the Republic of Moldova in Accordance with IPSAS [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 The issues of preparation and presentation of financial reports of public sector worldwide are disclosed in the International Public Sector Accounting Standards. The Republic of Moldova, was aligned to other countries example and, currently is in process
Tatiana Railean
doaj
Revista de Administração Pública, 2010 O impairment no setor público tem sido pouco discutido no meio acadêmico. Os órgãos normatizadores têm publicado pronunciamentos sobre o assunto, enquanto muitas dúvidas surgem e permanecem sem resposta.
Luiz Nelson Guedes de Carvalho +2 more
doaj +1 more source
Studia Universitatis Babeş-Bolyai Negotia, 2016 Nowadays, the implementation of the IPSAS (International Public Sector Accounting Standards) and the perspectives for EPSAS (European Public Sector Accounting Standards) implementation at the European Union level is a severe problem.
Andrei-Razvan CRISAN +3 more
doaj +2 more sources
Gusau Journal of Accounting and Finance, 2023 The study examined the effect of trialability and observability of IPSAS on accrual basis IPSASIMPL in Nigeria. 656 accounting staff of all the 29 Federal Government ministries in Abuja constitute the population of the study.
Aliyu Abdullahi Ahmed, Zakari Usman
doaj +1 more source
DESCRIPTIVE ANALYSIS OF IPSAS ADOPTION AND QUALITY OF FINANCIAL REPORTING IN OGUN STATE, NIGERIA
Modern Management ReviewThere are a number of concerns about the quality and usefulness of reports prepared and disseminated by Nigerian public sector. This paper examined the influence of IPSAS adoption on the financial reporting quality in Nigerian MDAs.
Abiodun Abdul-Jeleel AKINWUNMI +4 more
doaj +1 more source
International Public Sector Accounting Standards and economic growth: An international study of IPSAS adoption and experience [PDF]
Contabilitate şi Informatică de GestiuneResearch 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?
Fatma Ben Slama
doaj +1 more source
Public sector financial management and democracy quality: The role of the accounting systems
Revista de Contabilidad: Spanish Accounting Review, 2020 Changes in accounting frameworks, such as those based on the adoption of accrual-accounting systems or the implementation of International Public Sector Accounting Standards (IPSAS), are considered to be an important feature of public-sector financial ...
Marco Bisogno +1 more
doaj +1 more source
IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BY DEVELOPING COUNTRIES
Економіка та суспільствоThe 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.
Bohdan Zasadnyi, Natalia Konovalenko
doaj +1 more source
, 2015 The evolution of the development of the IPSAS has already been discussed a few times in TAA (2006 and 2010). This article analyzes and summarizes the recent IPSAS standards 33-38.
Christiaens, Johan +1 more
core +1 more source
State Capacity and Path Dependence in Cape Verde's Supreme Audit Institution
Public Administration and Development, EarlyView.ABSTRACT This study examines state capacity and path dependence in the Supreme Audit Institution (SAI) of Cape Verde, focussing on the performance and governance of the Court of Auditors. Drawing on a mixed‐methods longitudinal design covering the period from 2010 to 2024, the analysis combines international governance indicators, documentary analysis,
Ana Lúcia Romão
wiley +1 more source