Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency

Kartiko, Sigit Wahyu; Rossieta, Hilda; Martani, Dwi; Wahyuni, Trisacti

doi:10.1590/1807-7692bar2018170119

Cited by 17 publications

(31 citation statements)

References 49 publications

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“…Unlike the cash-based standard, accrual-based IPSAS provide more accurate information not only on cash flows but also on revenue, cost, assets, liability and equity (PwC, 2012; Ijeoma and Oghoghomeh, 2014; Sellami and Gafsi, 2018). They ensure better performance service and maintain long-term fiscal sustainability (Kartiko et al , 2018). They also provide better measurement tools for financial performance and financial position (Ijeoma and Oghoghomeh, 2014; ACCA, 2017).…”

Section: Historical Background and Literature Reviewmentioning

confidence: 99%

A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)

Mnif

Gafsi

2020

MEDAR

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Purpose The purpose of this paper is to assess the extent of central government financial information disclosed in accordance with accrual-based International Public Sector Accounting Standards (IPSAS) and to investigate the environmental factors affecting this level, drawing on the contingency theory framework. Design/methodology/approach This study uses a self-constructed checklist of 116 items to measure the IPSAS disclosure level by 100 public sector entities from different countries across the globe during the period 2015–2017. Panel regressions have been used. Findings The results show significant differences in compliance levels with IPSAS disclosures across nations. They reveal a positive influence of the degree of government openness (political culture), quality of public administration and management and prior experience with International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) in the public sector on this level, whereas government financial condition is a nonsignificant factor. Practical implications The research findings are potentially relevant to academics, researchers, practitioners, standard-setters and government policymakers. By examining the influencing factors of IPSAS disclosure level, this paper paves the way for further investigation of this topic with a more extensive set of micro and macroeconomic variables whether at the central or local government level in other jurisdictions Originality/value This study provides new insights into the assessment of the transparency and completeness of government accrual-based financial statements. Based on the contingency theory, this paper is the first to empirically investigate the factors affecting the level of disclosure under accrual-based IPSAS by central government entities in a cross-country analysis.

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Section: Historical Background and Literature Reviewmentioning

confidence: 99%

A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)

Mnif

Gafsi

2020

MEDAR

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“…The inclusion of this category is motivated by the debate among academics and practitioners about public-sector accounting and accountability (Manes-Rossi et al, 2020), which has shown that academic research has had a moderate impact on accounting practices (Steccolini, 2019). Indeed, the results emerging from the analysis (Figure 12) support the idea of such a limited influence, as 73 out of the 78 articles (about 94%) were written by academics, while only four articles (von Hagen and Wolff, 2006;Cheng et al, 2010;Melo et al, 2014;Kartiko et al, 2018) were written by a team that included at least one practitioner.…”

Section: Authorsmentioning

confidence: 89%

Earnings management in public-sector organizations: a structured literature review

Bisogno

Donatella

2021

JPBAFM

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PurposeResearch dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation.Design/methodology/approachThis study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored.FindingsThe critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises).Originality/valueThis study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.

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“…Saat ini, standar akuntansi berbasis akrual yang dapat digunakan oleh pemerintah dan entitas sektor publik lainnya di seluruh dunia adalah International Public Sector Accounting Standards (IPSAS). Namun, meskipun IPSAS telah ditunjuk sebagai referensi dalam penyusunan laporan keuangan di dunia, masih terdapat negara yang menerapkan basis akrual tetapi tidak mengacu pada IPSAS (Kartiko et al, 2018). Salah satu contohnya adalah Amerika Serikat, yang mengacu pada Generally Accepted Accounting Principles (GAAP) (Sanko & Koldovskyi, 2017 (Boolaky et al, 2020).…”

Section: Penelitian Terdahuluunclassified

Realitas Penatausahaan Piutang Pajak Pemerintah

Pratiwi

Martani

2021

ITRev

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The Audit Board of the Republic of Indonesia (BPK) had findings on tax receivables in the last seven years, indicate that the DGT has not managed tax receivables properly. This study aims to analyze problems in the administration of tax receivables at DGT, benchmarking with other countries, and provide suggestions to solve these problems. This study uses a qualitative method with case studies at the DGT and some other tax authorities as multiple units of analysis. Data collection are carried out through interviews and documentation. The results show several problems in the administration of tax receivables at DGT that lead to the system, Taxpayer Account application, regulation, human resource, and exchange of information. Some suggested solutions to solve these problems are integrating existing systems in DGT, developing Taxpayer Accounts, improving the quality of human resources and conducting regular supervision, revised PER-08/PJ./2009 and affirming rules for DGT's recurring business processes, and building a data exchange system between the DGT and the Tax Court as well as the DGT and Directorate General of the Treasury

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Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency

Cited by 17 publications

References 49 publications

A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)

A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)

Earnings management in public-sector organizations: a structured literature review

Realitas Penatausahaan Piutang Pajak Pemerintah

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