IPSAS, A Guaranteed Way of Quality Government Financial Reporting? A Comparative Analysis of the Existing Cash Accounting and IPSAS Based Accounting Reporting

Charity Mhaka

International Journal of Financial Economics, 2014, vol. 3, issue 3, 134-141

Abstract: Purpose: The paper makes a cost benefit analysis of IPSAS adoption in Zimbabwe .It compares the existing cash accounting basis and the proposed IPSAS based accounting reporting. Methodology: To make a cost benefit comparison the paper employed a predominantly review approach. It is an analysis of discourse within a range of archival evidence and is based on an examination of major publications and documentary materials emanating from major professional accounting bodies (relating reporting, regulations conferences and training education) and major NGOs’ success stories of IPSAS adoption Practical Implications: the paper recommends that professional bodies, regulators and the government should work together to forestall IPSAS adoption challenges to facilitate smooth adoption, implementation and monitoring phases of IPSAS in Zimbabwe.

Keywords: IPSAS; regulatory framework; quality government financial reporting (search for similar items in EconPapers)
Date: 2014
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