The IPSASB's recent strategies: opportunities for academics and standard-setters

Jensen, Gwenda R.

doi:10.1108/jpbafm-04-2020-0050

Cited by 6 publications

(5 citation statements)

References 16 publications

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“…The development of standards is an ongoing and stepwise process: A number of standards were established only several years after the pronouncement of the first 30 standards, particularly such standards which deal with specific public sector issues, like social benefits or heritage assets. With an increasing focus on public sector accounting particularities, the IPSASB seems to be more open to a public sector specific regulation of such issues, at the expense of the full compliance of IPSAS with IFRS (Jensen, 2020).…”

Section: Ipsas Implementation In Europe and Reasons For Deviationsmentioning

confidence: 99%

“…A second stream of the literature is concerned with sociological aspects of translation and the "glocalization" of concepts and ideas (Drori et al, 2014). In this context, the role of actors engaged in the translation of accounting standards has recently received scholarly attention (Jensen, 2020). Third, the administrative (i.e.…”

Section: Standardization Deviations and Practice Variationmentioning

confidence: 99%

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Implementation of the international public sector accounting standards in Europe. Variations on a global theme

2021

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As part of introducing accrual accounting in the public sector, many governments havevoluntarilyimplemented the International Public Sector Accounting Standards (IPSAS) for financial reporting. Amongst other claimed benefits, IPSAS have been argued to facilitate comparison of adopters' financial reports and to lead to favourable conditions on credit markets. However, governments that are confronted with the implementation decision face a trade-off between unaltered adoption, partial adoption, adaptation and non-adoption of standards. Drawing on insights from the literature on standardization and practice variation, this paper analyses the reasons, expressed by various actors from nine European countries, for deviating from implementing unaltered IPSAS and proposes a taxonomy of these reasons. The results show that, first, substantial deviations exist, and second, there is a plethora of reasons for them. These deviations are presented and then structured in the further course of the paper. As a consequence of deviations, achieving comparability as the central aim of standardization runs the risk of being undermined.

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Section: Ipsas Implementation In Europe and Reasons For Deviationsmentioning

confidence: 99%

Section: Standardization Deviations and Practice Variationmentioning

confidence: 99%

Implementation of the international public sector accounting standards in Europe. Variations on a global theme

2021

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“…Other bodies are also showing increasing interest in evidence based standard setting, including the International Ethics Standards Board for Accountants (IESBA) (Hay, 2017) and the International Auditing and Assurance Standards Board (IAASB) (including for example the enhanced audit report that includes Key Audit Matters). The International Public Sector Accounting Standards Board (IPSASB) has increased its outreach to academics and there are more opportunities to engage with IPSASB (Jensen, 2020). Its Work Plan includes the word evidence (although not often) (IPSASB, 2019), and IPSASB's association with the CIGAR workshop is another positive sign.…”

Section: Giuseppe Grossi and Giorgiamentioning

confidence: 99%

“…the enhanced audit report that includes key audit matters (KAMs)). The International Public Sector Accounting Standards Board (IPSASB) has increased its outreach to academics, and there are more opportunities to engage with IPSASB (Jensen, 2020). Its work plan includes the word evidence (although not often) (IPSASB, 2019), and IPSASB's association with the CIGAR workshop is another positive sign.…”

Section: The Growth Of Public Sector Auditing Researchmentioning

confidence: 99%

The future of auditing research in the public sector

Hay

Cordery

2020

JPBAFM

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PurposeThe purpose of this paper is to review opportunities for future research about auditing in the public sector.Design/methodology/approachThe paper presents the viewpoints of two researchers, supported by research that is cited in the paper.FindingsPublic sector auditing research has grown considerably. The authors expect further growth. The authors debunk some myths about public sector auditing. The authors suggest areas where there are opportunities for research. In particular, researchers can examine a broader range of jurisdictions, investigate differences among countries and develop suggestions about what works best.Research limitations/implicationsThe paper presents the views of the authors.Practical implicationsThere are opportunities for further research across different jurisdictions.Originality/valueThe paper makes a contribution by outlining research opportunities.

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“…In addition, IPSASs have attempted to cater to the particularities of the public sector, such as the disclosure of information about the general government sector or revenues from non-exchange transactions (taxes and transfers). The outreach of the IPSASB to practitioners and academics has increased over the past years (Jensen, 2020).…”

Section: Conceptual Orientationmentioning

confidence: 99%

Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review

Polzer

Adhikari

Nguyen

et al. 2021

JPBAFM

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PurposeThe aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research (“what do we need to know?”).Design/methodology/approachAn analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total of 427 articles from four databases to a final sample of 41 articles. These studies are examined, aided by the analytical framework.FindingsThe authors find that IPSASs are a relevant issue for EEs/LICs. Overall, existing research is often explorative. The authors discover that the majority of articles rely on secondary data collection. While two-thirds of the studies perform a content analysis of pre-existing material, about one-fifth of the articles each collect primary data through means of interviews and questionnaires. The findings offer a holistic understanding of where and at what stages IPSAS reforms stand in EEs/LICs, and what factors influence the progression of reforms to the next stage of diffusion.Originality/valueThe authors outline a number of avenues for further research after discussing the dominating trends and structuring the literature based on our analytical framework. These stem from looking at the blank spots and an identified need to contextualise IPSASs adoption in EEs/LICs.

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The IPSASB's recent strategies: opportunities for academics and standard-setters

Cited by 6 publications

References 16 publications

Implementation of the international public sector accounting standards in Europe. Variations on a global theme

Implementation of the international public sector accounting standards in Europe. Variations on a global theme

The future of auditing research in the public sector

Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review

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