New development

IPSAS adoption, from G20 countries to village governments in developing countries

Imam Mujahidin Fahmid, Harun Harun, Peter Graham, David Carter, Sultan Suhab, Yi An, Xiaosong Zheng, Mirah Midadan Fahmid

Research output: Contribution to journalArticle

1 Citation (Scopus)


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.
Original languageEnglish
Pages (from-to)1-4
Number of pages4
JournalPublic Money and Management
Publication statusE-pub ahead of print - 22 May 2019


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