What is it about?
This article describes the International Public Sector Accounting Standards Board's (IPSASB’s) recent strategies and discusses the evolving relationship between the IPSASB and academia. The IPSASB has increased its outreach to academics, with more opportunities for academics to engage with the IPSASB and International Public Sector Accounting Standards (IPSAS) developments. The IPSASB’s strategy has remained relatively constant over time. Debate continues over the right balance between work on public sector specific issues, alignment of IPSAS with International Financial Reporting Standards (IFRS) and reducing differences between IPSAS and Government Financial Statistics reporting guidelines.
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Why is it important?
Information to support the relationship between academics and the IPSASB.
Perspectives
In the area of governments' financial reporting (accounting) there are great opportunities ahead for university researchers and educators. This article highlights some of the research that is already happening and provides a brief introduction to some of the issues raised by International Public Sector Accounting Standards (IPSAS).
Gwenda Jensen
International Federation of Accountants
Read the Original
This page is a summary of: The IPSASB's recent strategies: opportunities for academics and standard-setters, Journal of Public Budgeting Accounting & Financial Management, July 2020, Emerald,
DOI: 10.1108/jpbafm-04-2020-0050.
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