Convergence of Accounting Standards in the Public Sector: an Analysis of Academic Positioning in the Main Scientific Bases.
DOI:
https://doi.org/10.21118/apgs.v16i2.16188Abstract
Research objective: To identify and organize the different positions, that can be observed in the academic area, related to the convergence of accounting standards applicable to the public sector (IPSAS).
Theoretical framework: This work performs a systematic review of the literature on IPSAS, without being based in a specific theory.
Methodology: To achieve the work objective, a systematic review of the literature on convergence and IPSAS was carried out in the Web of Science, Scopus and Scielo Citation Index databases, from 2005 to 2023. The selection of articles used the ProKnow-C method and the Prisma 2020 protocol to organize and present the results.
Results: The results were grouped according to the authors' positions about the accounting convergence with IPSAS, where three predominant positions were identified. Papers with a neutral position addressed convergence without criticizing or defending IPSAS. Those with a favorable position emphasized that the IPSAS standards can increase transparency, accountability and reduced levels of corruption. Papers with a critical position questioned the accounting harmonization effectiveness, once many countries do not use the IPSAS without adaptations, discussed the influence and interests of international organizations and stated that the IPSAS can violate national sovereignty and produce changes in the governments rationality, based in the neoliberal market principles.
Originality: The work systematized the position adopted by academic authors related to the IPSAS standards.
Theoretical and practical contributions: The findings of this work lead to the development of a research agenda, to better understand some issues such as, for example, the relationship between international financial organizations and the dissemination of IPSAS standards, the role of large auditing firms, accounting organizations and academia, and the usefulness of IPSAS standards in the decision-making process.
Keywords: IPSAS. Accounting convergence in the public sector. Systematic Analysis. Positioning.
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