International Public Sector Accounting Standards (IPSAS) (eBook, PDF)

• Format: PDF

Produktbeschreibung

One of the New Public Management (NPM) reforms of public sectors worldwide concerns the introduction of accrual accounting (Oulasvirta, 2014). The progressive reduction of public resources, further exacerbated by the financial crisis, has led international organisations to discuss the need for policies and guidelines to support a better financial management. The International Public Sector Accounting Standards (IPSAS) are an important example of such practices (Christiaens, Reyniers, &RollAA(c), 2010; Adhikari, Kuruppu, &Matilal, 2013; Bracci, Humphrey, Moll, &Steccolini, 2015; Lassou, & Hopper, 2016). These standards aim to protect and manage public money, discharge accountability and combat corruption (Chan, 2003; Oulasvirta 2014; IFAC, 2016; Bakre, Lauwo, & McCartney, 2017). However, IPSAS are heavily influenced by private sector practices. This ebook aims to investigate the adoption, use and effects of IPSAS in the public sector in various countries and government organizations.

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Produktdetails

• Verlag: Emerald Publishing Limited
• Seitenzahl: 268
• Erscheinungstermin: 27. April 2020
• Englisch
• ISBN-13: 9781800431348
• Artikelnr.: 66245769