Accrual-based Ipsas and effectiveness of government debt management policy
Evidence from developing economies
Bibliographic Data
| ID | 20201385 |
|---|---|
| Authors | Yosra Gafsi (0000-0002-8057-7517, Higher Institute of Computer Science and Management of Kairouan, University of Kairouan Department of Accounting and Finance, corresponding author) |
| Year | 2025 |
| Volume | 37 |
| Issue | 5 |
| Pages | 645-675 |
| Publication date | 2025-11-10 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-10-2024-0211 |
| OpenAlex | W4414073428 |
| Language | EN |
| References cited | 59 |
Purpose This paper examines the impact of using accrual-based IPSAS on the government’s debt management policy effectiveness in the context of developing economies. Design/methodology/approach This research applies panel regressions and uses the generalized method of moment (GMM) for a sample of 50 developing economies (DEs) during the period 2014–2023. Findings The study results reveal that the use of accrual-based IPSAS promotes the effectiveness of public debt management policy in DEs. In addition, the robustness and additional analysis findings show a positive impact of these standards’ implementation on government debt sustainability. Practical implications This study might have implications for government policymakers, researchers, practitioners, international financial institutions and standard-setters. By investigating this topic, this research leaves room for further investigation of the effect of IPSAS implementation on public sector management, whether in the context of DEs or developed countries. Originality/value This paper provides new insights into the influencing factors of public debt management policy and also sheds light on other beneficial aspects of IPSAS adoption, specifically in DEs. This research is one of the first to investigate the effect of using IPSAS on government debt management policy, with a greater focus on public debt sustainability
Debt · Developing country · Government Debt · Internal debt · Public finance · Public sector · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Monetary Policy and Economic Impact
Instrumental Variables and GMM
From old public administration to new public management
Endogeneity and the dynamics of internal corporate governance
State Reform in France
Negative effects of the adoption of accrual accounting in the public sector
Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries
Traditions of governance
Impact of Ipsas on reforming governmental financial information systems
The effect of Ipsas on reforming governmental financial reporting
Does government spending efficiency improve fiscal sustainability
Fiscal policy and economic growth
| Citation velocity | historical |
|---|---|
| Highly cited | No |