Is IPSAS implementation related to fiscal transparency and accountability?
IPSAS implementation is usually seen as a step toward improving the quality of public financial information, accountability, and transparency. However, it is worrying that many governments around the world are involved in the process of implementing IPSAS and transitioning to accrual base without ce...
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| Format: | Article |
| Language: | English |
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Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)
2022-02-01
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| Series: | BAR: Brazilian Administration Review |
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| Online Access: | https://bar.anpad.org.br/index.php/bar/article/view/545 |