Is implementing the IPSASs an appropriate reform?

Noel Hepworth

Public Money & Management, 2017, vol. 37, issue 2, 141-148

Abstract: The purpose of this paper is to argue that the implementation of the accrual-based IPSASs in European-influenced developing and transition economy countries is not an appropriate reform unless preceded or accompanied by other, essentially managerial, reforms. The nature and extent of these prior reforms depend upon the political and cultural context and, not least, upon the power relationships within and between public institutions. The advocates of the application of the IPSASs appear not to recognize that for the reform to be effective it cannot be treated as simply a technical accounting reform, yet this is what is occurring. The issues identified in this paper are based upon the author’s practical experiences of working in many of these countries.

Date: 2017
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DOI: 10.1080/09540962.2016.1266174

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