هل يتطابق الفعل مع القول ؟ : تحليل لمستوى انتشار المعايير المحاسبية الدولية للقطاع العام في الدول النامية و الدول المتقدمة

الملخص EN

[Objective: The objective of this study is to provide a review of the level of adoption of International Public Sector Accounting Standards (IPSAS) at the global level in different circumstances of developed and developing countries at the level of the central government, especially in the field of identifying key reform issues and attempts to overcome them.

Design/methodology/method: Based on an analytical framework that combines new institutional theory and diffusion theory, previous research and official documents have been re-analyzed.

Results: There are fundamental differences regarding whether States acknowledge that they have faced significant challenges in implementation and the extent to which benefits from reform have been realized.

The study sheds light on the (institutional) foundations of these differences.

Research limits/conclusions: First, the analysis can be extended to regional and local governments, as well as social funds.

Both qualitative and quantitative strategies can be suggested here.

Secondly, the application of the conceptual framework deserves further attention.

Third, further research should carefully address the cost-benefit analyses used to justify the (non-) application of IPSAS, in particular the assumptions made in such analyses.

Practical conclusions: This study benefits policymakers and standard-setters by identifying areas and issues that complicate the widespread adoption of IPSAS among countries, including indicating guidelines for overcoming them.

Social conclusions: Large amounts of public money are invested internationally to achieve compatibility between accounting standards and to translate them into national languages.

Therefore, careful follow-up is needed to ensure that these efforts achieve sufficient value for money.

Authenticity/value: This study is authentic because it applies an analytical framework that combines new institutional theory and diffusion theory to study accounting reconciliation issues for the public sector at the international level.

This method explicitly focuses on separating “word” reform (meaning decision) and “action” (meaning application) and helps to analyze the reasons for this separation.

This abstract was translated by AlMandumah Inc.]