The study evaluated the accounting practices of the International Public Sector Accounting Standards (IPSAS) and their impact on the transparency of accountability in public institutions in Ecuador. A mixed approach integrating qualitative and quantitative elements was employed. Eighty-two public institutions were surveyed and the data were analyzed using descriptive statistical techniques. The results showed that, although most of the institutions have clear and documented accounting policies, a high percentage do not adequately comply with them. Areas for improvement were identified in the execution of accounting policies, the disclosure of financial and non-financial information, the recognition of income at the time of accrual and the adoption of IPSAS. In conclusion, the need to improve the clarity of accounting policies and the quality of external auditing to strengthen transparency and accountability in Ecuador's public institutions was highlighted.