The adoption of IPSAS and its implications for the financial transparency and governance of public institutions: A bibliometric analysis

L'adoption des normes IPSAS et ses implications pour la transparence financière et la gouvernance des établissements publics: Une analyse bibliométrique

Mohamed Knidiri () and Sidi Rigar ()
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Mohamed Knidiri: UCA - Université Cadi Ayyad [Marrakech]
Sidi Rigar: UCA - Université Cadi Ayyad [Marrakech]

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Abstract: This research focuses on how the contribution of IPSAS adoption to financial transparency and governance in the public sector is addressed in the scientific literature, through a literature review of works published in the two databases Scopus and Web of Science (WOS), interpreting a final sample of 223 scientific publications, more precisely indexed articles. In order to map our analysis, identifying in particular the main topics covered and their evolution over time, we carried out a bibliometric analysis, exploiting keyword co-occurrence and bibliographic linkage techniques, on the literature dealing with IPSAS standards and their link with financial transparency and governance. Based on the results of our literature review, we propose an update on existing research, and thus the construction of an analytical framework likely to provide a better understanding of the issues at stake, in terms of both the determinants and the effects of IPSAS adoption on financial transparency and governance.

Keywords: Governance; Accrual accounting; accrual accounting. Auteur; governance; financial transparency; comptabilité d'exercice IPSAS; gouvernance; transparence financière; IPSAS; IPSAS transparence financière gouvernance comptabilité d'exercice IPSAS financial transparency governance accrual accounting. Auteur (search for similar items in EconPapers)
Date: 2025
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Published in Moroccan Journal of business Studies, 2025, 5 (2)

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