International Journal of Public Sector Management: Volume 33 Issue 2/3

Editorial

Mohammad Nurunnabi

“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries

Tobias Polzer, Levi Gårseth-Nesbakk, Pawan Adhikari

The purpose of this paper is to provide a global overview of the adoption status of International Public Sector Accounting Standards (IPSASs) in the different contexts of…

Public management systems, accounting education, and compliance with international public sector accounting standards in sub-Saharan Africa

Yosra Mnif Sellami, Yosra Gafsi

The purpose of this paper is to examine the transparency and completeness of government financial reporting in sub-Saharan African countries by assessing the extent of compliance…

Accounting changes and beyond budgeting principles (BBP) in the public sector: Institutional isomorphism

Nizar Mohammad Alsharari

The purpose of this paper is to explain the process of accounting changes and beyond budgeting principles (BBP) in the public sector as influenced by the institutional framework…

Determinants of public sector accounting reforms: A case study of Sri Lanka in rapidly developing Asia

Chitra Sriyani De Silva Lokuwaduge, Keshara De Silva

The purpose of this paper is to extend the New Public Financial Management concept and the contingency model approach to an analysis of the determinants of the accrual-based…

Financial Management Information Systems and accounting policies retention in Brazil

Ricardo Rocha de Azevedo, André Feliciano Lino, André Carlos Busanelli de Aquino, Túlio César Pereira Machado-Martins

The successful implementation of International Public Sector Accounting Standards (IPSAS) depends on the adoption and subsequent maintenance of accrual accounting policies…

Building legitimacy for European public sector accounting standards (EPSAS): A governance perspective

Giovanna Dabbicco, Ileana Steccolini

The purpose of this paper is to look at the European public sector accounting standards (EPSAS) project development path to explore how governance and legitimacy issues intertwine…

IPSAS for European Union member states as starting points for EPSAS: Analysis of the discourses among countries and stakeholders

Tobias Polzer, Christoph Reichard

The European Commission is pursuing an initiative to establish European Public Sector Accounting Standards (EPSAS) as a common mandatory set of rules for financial reporting of…

“United in diversity” public sector financial, statistical and budgetary reporting in the European Union

Adriana Tiron-Tudor, Cristina Silvia Nistor, Cristina Alexandrina Stefanescu

The purpose of this paper is to approach, both theoretically and empirically, public sector reporting at European Union (EU) level. It contributes to the accounting harmonisation…

Heritage: the priceless hostage of accrual accounting

Eugenio Anessi-Pessina, Josette Caruana, Mariafrancesca Sicilia, Ileana Steccolini

The purpose of this paper is to examine how the convergence of private and public sector accounting standards is affecting conceptual and practical issues relating to heritage…

Accounting for heritage assets: An analysis of governmental organization comment letters on the IPSAS consultation paper

Natalia Aversano, Johan Christiaens, Paolo Tartaglia Polcini, Giuseppe Sannino

Taking into consideration the lively debate about recognition, measurement, and disclosure criteria for heritage assets (HA) in financial reporting, the purpose of this paper is…

Effects of implementation of International Public Sector Accounting Standards on Nigeria’s financial reporting quality

Saheed Adekunle Muraina, Kabiru Isa Dandago

The purpose of this paper is to examine the effects of the implementation of the International Public Sector Accounting Standards (IPSAS) on Nigeria’s financial reporting quality.

Firm borrowing capacity, government ownership and real earnings management: Empirical evidence from a developing country

Mouna Ben Rejeb Attia

The purpose of this paper is to examine borrowing capacity (BC) of government-owned firms and whether real earnings management (REM) activities moderate the sensitivity of firm BC…

Are higher education institutions in Europe preparing students for IPSAS?

Berit Adam, Isabel Brusca, Eugenio Caperchione, Jens Heiling, Susana Margarida F. Jorge, Francesca Manes Rossi

The purpose of this paper is to analyze whether higher education institutions (HEIs) in EU Member States are aware of the relevance of the ongoing reforms in public sector…