《国际公共部门会计准则》的好处及其与《国际财务报告准则》的区别:一份讨论文件

IF 3.8 Q2 BUSINESS EuroMed Journal of Business Pub Date : 2023-08-14 DOI:10.1108/emjb-07-2022-0139
Gerasimos G. Rompotis, D. Balios
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引用次数: 1

摘要

目的本文试图阐明在采用国际公共部门会计准则方面取得的国际进展,以强调应用公共部门会计标准所带来的好处,并强调《国际公共部门会计准则》与《国际财务报告准则》之间的主要区别。设计/方法/方法进行了一次全面的文献审查,重点关注以下问题:促使采用《国际公共部会计准则》的因素、必须克服的障碍、,以及《公共部门会计准则》与《国际财务报告准则》之间的差异。被引用文章的选择过程集中在ABS榜单中排名靠前的期刊上。调查结果强调,公共部门会计准则在提高公共部门报告的财务信息质量、提高透明度和问责制、升级决策过程以及恢复对公共财政的信任方面具有重大好处。然而,要实现《公共部门会计准则》在全球的普及,还需要做更多的工作。实际影响这项研究提供了关于《公共部门审计准则》实施过程的见解,这对参与公共行政改革的所有各方,如国家政府、地方或国际监管机构、,会计准则制定者和机构组织。独创性/价值当前的研究阐明了公共部门是否应该从使用以业务为重点的《国际财务报告准则》转向采用《国际公共部门会计准则》。此外,本研究的综合文献综述可供学术界和研究人员作为进一步研究该问题的基础。更重要的是,需要在政府层面和公共部门就财务报告问题做出知情决定的政策制定者和其他官员可以从这项研究中受益。
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Benefits of IPSAS and their differences from IFRS: a discussion paper
PurposeThis paper tries to shed light on the international progress regarding the adoption of International Public Sector Accounting Standards (IPSAS), to accentuate the benefits resulting from the application of IPSAS, and to highlight the main differences between IPSAS and IFRS.Design/methodology/approachA comprehensive literature review is conducted which focuses on issues concerning the factors that induce the adoption of IPSAS, the obstacles that must be overcome, the degree of IPSAS’ proliferation worldwide, the repercussions from adopting IPSAS, the benefits of IPSAS, and the differences between IPSAS and IFRS. The selection process of the cited articles focuses on journals with high rankings in the ABS list.FindingsIt is accentuated that IPSAS carry significant benefits regarding the improved quality of the financial information reported by the public sector, the enhancement of transparency and accountability, the upgrading of the decision-making process and the restored trust in public finances. However, there is more work that needs to be done toward the global proliferation of IPSAS.Practical implications This study provides insights regarding the implementation process of IPSAS, which should be useful to all the parties engaged in the reform of the public administration, such as national governments, local or international regulators, accounting standard setters and institutional organizations.Originality/valueThe current study clarifies whether the public sector should move from using the business focused IFRS, as it is frequently the case, to the adoption of IPSAS. In addition, this study comprehensive literature review can be used by academics and researchers as a basis for further research on the issue. More importantly, policymakers and other officials who need to make informed decisions about financial reporting issues at the government level and the public sector in general can benefit from this study.
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来源期刊
CiteScore
9.80
自引率
19.20%
发文量
61
期刊介绍: The EuroMed Journal of Business (EMJB) is the premier publication facilitating dialogue among researchers from Europe and the Mediterranean. It plays a vital role in generating and disseminating knowledge about various business environments and trends in this region. By offering an up-to-date overview of emerging business practices in specific countries, EMJB serves as a valuable resource for its readers. As the official journal of the EuroMed Academy of Business, EMJB is committed to reflecting the economic growth seen in the European-Mediterranean region. It aims to be a focused and targeted business journal, highlighting environmental opportunities, threats, and marketplace developments in the area. Through its efforts, EMJB promotes collaboration and open dialogue among diverse research cultures and practices. EMJB serves as a platform for debating and disseminating research findings, new research areas and techniques, conceptual developments, and practical applications across various business segments. It seeks to provide a forum for discussing new ideas in business, including theory, practice, and the issues that arise within the field.
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