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The Adoption of IPSAS and Transparency. IPSAS Implementation and Transparency. The study will employ both independent and dependent variables as explained below; Public or government entities provide services to the general population, which are essential in brilliant term papers an equal distribution of national resources to citizens wherever they are located. The public entities are state-owned, and their finances originate from the taxes paid by citizens and other corporations.
Therefore, as the key stakeholder, financial statements should be communicated to the public in the utmost transparency, depending. Thus, brilliant term papers, the IPSAS objective is to ensure that government entities serve only the public interest and not the wishes of a few people with ulterior motives through the development of quality public sector financial reporting standard Schmidthuber et al. IPSAS also ensures the facilitation and convergence of national and international standards, which enhance the uniformity and quality of financial reporting globally through standardization of brilliant term papers measures Christiaens et al.
Hence, the government accounting systems need authentic accounting to improve the information systems found in public financial management schemes. Subsequently, adopting the IPSAS allows comparability among diverse entities in similar and different sectors in various countries. Therefore, IPSAS provides better support for the management of public resources in improving the credibility of financial statements for different countries.
The chapter is a compilation of past studies that relate to the topic under review. Previous work is essential in this analysis as it will offer a better explanation of the topic, which will give more understanding to the research. The chapter constitutes an examination of past research relating to IPSAS and its effects on transparency and culture. Besides, this section will brilliant term papers both empirical and theoretical literature review, where the theoretical literature review provides adistinct understanding of the main concepts together with the primarydefinitions used in the research.
On the other hand, the empirical literature review offers in-depth knowledge and related ideas offered by other researchers and authors who have published scholarly information concerning IPSAS and its application in organizations. Transparency is defined as the availability of the data and necessary documents by governments to the general public following their needs. This is to hold accountable any government for brilliant term papers actions at later stages Abu-Shanab, The association between transparency and information disclosure on e-government websites is the concept of legitimacy, whereby if the governments use information technology, the more they are transparent in their disclosures and data presentation Abu-Shanab, Several authors studied transparency brilliant term papers disclosure in previous years.
Roje et al. Other studies tested global data on websites and found a significant correlation between transparency and e-government systems are empirically related Abu-Shanab, In this sense, transparency is the communication means between the citizens and the government in the essence of the latter disclosing the largest capacity of information possible Abu-Shanab, Therefore, the information at hand aims to investigate the impact of various factors on the transparency of the countries implementing IPSAS.
One of the essential aspects that IPSAS calls brilliant term papers is transparency. It revolves around the availability of data presented by the governments Abu-Shanab, However, the level of adoption of IPSAS and the transparency level achieved vary based on different factors.
Similarly, the last financial crisis drove many to realize the need for reform in accounting brilliant term papers the public sector, which can be achieved through convergence and harmonizing those standards Roje et al. Accordingly, many countries have exerted efforts to adopt International Public Sector Accounting Standards IPSAS to modernize their governmental accounting mechanisms, brilliant term papers.
Although standards developed by IPSAS are relevant, the process of their adoption is vaguely known Christiaens et al. However, one of the main reasons for adoption is the transparency factor.
According to Christiaens et al. However, many individual country studies have been made to investigate the factors affecting the adoption of IPSAS Christiaens, brilliant term papers, et al.
However, very little is known of the factors that affect transparency achieved through IPSAS implementation or adoption. Thus, this study aims to investigate several factors that influence the level of transparency resulting from the implementation of IPSAS on a global scale.
IPSAS aims to improve transparency, accountability, comparability, and quality of general purpose financial reporting of the entities in the public sector IPSASB, By adopting IPSAS on a national level in an international context, harmonization and convergence would become a reality.
By this, implementation and adoption will be used interchangeably throughout this paper. Some context-based variables are highlighted in the contingency model Luder,such as the stimuli and the barriers of the adaptation of IPSAS. The stimuli for implementing IPSAS are the events that happen in the initial stage of the implementation process, which brilliant term papers to a positive impact of the implementation by governments. There are several different aspects to the adoption of IPSAS by a government and the level of transparency it achieves.
The issuing of the process for the standard, the role of IPSASB, the sovereign debt crisis, and the closeness of IPSAS standards to business accounting standards. The Role of the IPSASB is about how active the board is in promoting the standards to different national governments and proper guidance.
The sovereign debt crisis stimuli pertain to the accounting issues which resulted from the debt crisis, where many governments suffered extreme deficits. This resulted in a considerable level of distrust, and the need for transparency increased. Lastly, the closeness of the IPSAS to business accounting standards depicts that based on what business reporting standard the country implements, it will pave the way to a smoother IPSAS implementation. Therefore, the level of adopting IPSAS also has specific barriers such as the familiarity of it to the business accounting model, and countries need to remain in control and the concern to train people on the adoption and the governance of IPSAS.
Also, adopting IPSAS depends on the brilliant term papers of the people to apply the standards. The lack of expertise in the field will develop biased results or lead to the misuse of the standards, hence decreasing transparency, brilliant term papers. One of the significant elements affecting practices of transparency is culture. Hofstede-Gray theory has been applied in the literature to clarify the impact of culture on transparencyand its impact on accounting disclosure as a cultural value.
The theory suggests that different countries have different cultural attributes that predominantly affect the attitudes, perceptions, and ideas of the stakeholders towards a specific phenomenon. Societies with more collective cultural thought are likely to compromise the personal benefits for the more significant benefit of the society, whereas societies having high scores on individual attributes are more focused on personal interests. Sufficient public financial management systems impose transparency measures by adopting different cultures, collecting and reporting comprehensive, accurate financial information using the appropriate method, and limiting the prospects for irregularities.
Hughes emphasized that public agencies can strengthen their operating culture and financial management systems effectiveness through establishing procedures that will guarantee transparency, which is meant to create a preventive environment for preventing fraudulent activities, brilliant term papers.
Consequently, the application of IPSAS encompasses three notions. These are; the need for financial information, legal enforcement of rules, and holding intrinsic values. Embracing these notions results in public accountability application, thereby providing appropriate information from where the evaluation and analysis can praise or blame Harun et al. The IPSAS standards used by public entities are of high quality.
Thus, the adoption of different cultural aspects in a country is essential to serve the public interest. Besides, the federal entities must disclose all the information consistently and comprehensively to ensure public resources are managed transparently Ijeoma, Stefanescua et al, brilliant term papers. The brilliant term papers noted that most countries had taken the accrual brilliant term papers in IPSAS, though; the cash system is yet fully approved, brilliant term papers.
Hence, the use of IPSAS can largely contribute to acquiring the best accounting practices for organizations besides embracing different cultures in government agencies. Many researchers have studied the feasibility of applying IPSAS, language, and its effects on financial statements. A study by Chen on the effect of language on economic behaviors postulates that languages differ widely on how it encodes with time; thus, affecting brilliant term papers present and future business success.
The study argues that when language is well used and adopted in a company, it will help achieve its objectives. Atuilik studied the correlation of the pronouncement of implementing IPSAS and its impact on the language and corruption levels in the developed and developing nations.
In this case, it was established that when language is adopted appropriately, it enhances transparency, brilliant term papers. Similarly, there have been several studies about the effects of IPSAS on incorporating different languages in international business, which have shown positive findings.
Erin et al. From their findings, corruption perceptions varied significantly between developing nations that had adopted IPSAS and those that had not yet been implemented. Hence, they concluded that countries that haveadopted brilliant term papers languages and IPSAS systems have higher transparency and accountability levels, brilliant term papers. Another study by Roje et al. As demonstrated through literary works, brilliant term papers, most governments worldwide have grown to aspire for a transparent and efficient financial reporting system.
Brilliant term papers situation can be attributed to increased public awareness of public funds use, which demands the credibility of financial statements and reports. The studies have shown that the adoption of and implementing IPSAS accounting standards is crucial in institutional accountability. Equally, it was noted that public bodies that fully enhance transparency measures are always accountable to their citizens, brilliant term papers.
They present financial statements that fully show the correct financial position at the end of each accounting period. However, the case is significantly different when it comes to those institutions that are less transparent to the public. The study investigates the impact of using IPSASs in developed and developing countries. The secondary data collected is from countries on various continents, including Africa, America, brilliant term papers, Asia, Europe, and Oceania.
The brilliant term papers were randomly picked across brilliant term papers particular regions, brilliant term papers. The study adopted secondary data to analyze the impact of using IPSAS in developed and developing countries.
The secondary data will expound on the brilliant term papers and culture of IPSASs in the countries that it has adopted. The study will use a descriptive research technique in analyzing the impact of using IPSAS in developed and developing countries.
Atmowardoyo contends that descriptive research is a data collecting method for testing a research hypothesis in the topic under review. Besides, the ordinary least square OLS technique will be used in estimating the unknown variables in a linear equation.
Additionally, multiple linear regressions are used to analyze the variables in the study, identify the variables, hypothetically construct linear regression models, and solve the unknown variables in the expressed equations. In this research, the dependent variable adopted to analyze the impact of using IPSAS in developed and developing countries is the transparency index. The IPSASs adoption is used as the dependent variable, as shown in equations 5 and 6 in this review, brilliant term papers establish the use of IPSASs in developed and developing countries, brilliant term papers.
The existing literature, such brilliant term papers Kartiko et al. Based on previous research, the following research hypothesis was developed. Multiple linear regressions are used to test the hypothesis in the sampled countries to establish IPSAS, transparency, and culture.
The following are the models developed from the dependent and independent variables. Abu-Shanab, E. Electronic government, a tool for good governance and better service.
Antecedents of trust in e-government services: an empirical test in Jordan. Transforming Government: People, Process, brilliant term papers, and Policy.
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