Abstract
This paper is a thematic review of the existing literature on International Public Sector Accounting Standards (IPSAS) between 2000 and 2023. The review finds various advantages associated with the high adoption rates in the literature in the developed world. It also identified challenges associated with implementation and the effects of the cash-basis standard in developing countries. The study finds that uniform application may not be feasible at this stage of the diffusion process given the inherent limitations in developing countries. This review also provides a platform for identifying strands of the literature which have been underexplored and require further studies.
Published Version (
Free)
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
