TY - JOUR
T1 - New development
T2 - IPSAS adoption, from G20 countries to village governments in developing countries
AU - Fahmid, Imam Mujahidin
AU - Harun, Harun
AU - Graham, Peter
AU - Carter, David
AU - Suhab, Sultan
AU - An, Yi
AU - Zheng, Xiaosong
AU - Fahmid, Mirah Midadan
PY - 2020/2/17
Y1 - 2020/2/17
N2 - 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.
AB - 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.
KW - Accrual accounting
KW - G20
KW - Indonesia
KW - IPSAS
KW - NPM
UR - http://www.scopus.com/inward/record.url?scp=85066820117&partnerID=8YFLogxK
UR - http://www.mendeley.com/research/new-development-ipsas-adoption-g20-countries-village-governments-developing-countries
U2 - 10.1080/09540962.2019.1617540
DO - 10.1080/09540962.2019.1617540
M3 - Review article
AN - SCOPUS:85066820117
SN - 0954-0962
VL - 40
SP - 160
EP - 163
JO - Public Money and Management
JF - Public Money and Management
IS - 2
ER -