Global Adoption of IPSAS: An Overview

• Main Authors: Hamed Shatnawi, Mohammad Abd Alkareem, Mohamad Yusof, Nor Zalina
• Format: Conference or Workshop Item
• Language: English
• Published: 2022
• Subjects: HF5601 Accounting
• Online Access: https://repo.uum.edu.my/id/eprint/29942/1/UUM%20IQRC%202022_134_137.pdf; https://repo.uum.edu.my/id/eprint/29942/

Two decades ago, the IPSASB issued the accrual-basis IPSAS to be adopted worldwide. Only one-third of the countries around the world have adopted these standards until now. This reveals the importance of understanding in depth the real reasons behind this lack of progress towards the full adoption of IPSAS globally. A deep understanding of this issue requires investigating it in the field. This paper aims to highlight the importance of employing the qualitative method in studying this issue. According to a review of the literature on IPSAS adoption, the quantitative method was used in the majority of earlier research. Although their findings are significant, our understanding of this issue is still unsaturated. This paper recommends conducting more qualitative studies in different contexts, which will assist in finding the appropriate solutions.