The Ipsasb's recent strategies
Opportunities for academics and standard-setters
Bibliographic Data
| ID | 20201504 |
|---|---|
| Authors | Gwenda Jensen, Gwenda R Jensen (International Federation on Ageing, corresponding author) |
| Year | 2020 |
| Volume | 32 |
| Issue | 3 |
| Pages | 315-319 |
| Publication date | 2020-07-02 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| 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-04-2020-0050 |
| OpenAlex | W3039455344 |
| Language | EN |
| Citations received | 2 |
| References cited | 13 |
Purpose The purpose of this article is to contribute to an ongoing dialogue between practitioners and academics. This article describes the International Public Sector Accounting Standards Board (IPSASB) recent strategies and highlights the IPSASB's increasing outreach to academics. Design/methodology/approach This is a practitioner's viewpoint which reflects the IPSASB's publicly available documents, and the opinions of a practitioner directly involved in the IPSASB's work and International Public Sector Accounting Standards (IPSAS) development. Findings The findings are that the IPSASB has increased its outreach to academics and now academics have more opportunities to engage with the IPSASB and IPSAS developments. The IPSASB's strategy has remained relatively constant over time, focusing on IPSAS to address public sector-specific issues, alignment with the International Financial Reporting Standards (IFRS) and reduction of differences between IPSAS and Government Finance Statistics (GFS) reporting guidelines. Research limitations/implications The limitations of this article (which are also its strength in terms of fitness for purpose) are that as a practitioner's viewpoint it provides a brief overview and personal judgments, rather than an empirical analysis of developments applying a theoretical framework. Practical implications The practical implications were IPSASB's increased outreach to the research community providing opportunities for academics to have increased input into IPSAS development, with likely benefits to researchers and the IPSASB. Social implications Practitioners’ engagement with academics supports increased understanding of the respective views leading to better outcomes for practitioners and academics working in the area of public sector financial reporting and its regulation. Originality/value This article is the first to (a) describe the IPSASB's increasing outreach to academics during 2019–2020 and (b) compare the IPSASB's strategies for the period of 2019–2023, with its strategies since the beginning of IPSAS developments in 1996–1997
Business · Creativity · Economic growth · Economics · Originality · Outreach · Political science · Public relations · Public sector · Accounting and Organizational Management · Auditing, Earnings Management, Governance · Public Policy and Administration Research · Accounting
Reforming government public accountability
The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (Ipsas)
Making sense of the users of public sector accounting information and their needs
The use of budgetary and financial information by politicians in parliament
Presence of financial information in local politicians’ speech
Losing control
| Unique citing works | 2 |
|---|---|
| Citations per year | 0,4 |
| Citation span | 2021 - 2023 (3) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 2 |