An increasing number of developed, developing or emergent countries are adopting International Public Sector Accounting Standards (IPSAS) developed by the International Public Sector Accounting Standards Board (IPSASB). According to IPSASB, 71 countries so far have adopted or are planning to implement IPSASs or to develop accounting standards inspired by them. The implementation, however, is not homogeneous, and different paths can be observed.
Questions to be answered include, but are not limited to:
- Why are so many countries implementing IPSASs?
- What are the factors explaining this transformation respectively in developed, developing and emerging countries?
- Why do IPSASs, an instrument conceived to harmonise public sector accounting, lead to so different implementations and results in different countries?
- How can the quality of IPSASs, and their consistency with public sector information needs, be measured? Is there any evidence of their overall adequacy?
- What is the impact of IPSASs on the management of public entities?
- What is their impact on performance management?
- What is the legitimacy of the IPSASB and the IPSASs it prepares?
Deadline for submission: 15 July, 2010
Final acceptance by: 20 December, 2010