The recent financial crisis has highlighted governments’ lack of transparency and accountability, as well as poor public finance management and public sector financial reporting. This article aims to analyze the accounting model proposed by the International Public Sector Accounting Standards (IPSASs), the first set of international accounting standards specifically dedicated to the public sector, trying to identify opportunities and limits deriving from their implementation, also to assess if they could help to fill the gap of governments’ financial transparency.

Government accounting in times of financial crisis: the response of the International Public Sector Accounting Standards

SOVERCHIA, MICHELA
2014-01-01

Abstract

The recent financial crisis has highlighted governments’ lack of transparency and accountability, as well as poor public finance management and public sector financial reporting. This article aims to analyze the accounting model proposed by the International Public Sector Accounting Standards (IPSASs), the first set of international accounting standards specifically dedicated to the public sector, trying to identify opportunities and limits deriving from their implementation, also to assess if they could help to fill the gap of governments’ financial transparency.
2014
978-88-6056-410-8
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11393/185615
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