Is IPSAS Implementation Related to Fiscal Transparency and Accountability?

IPSAS implementation is usually seen as a step toward improving the quality of public financial information, accountability, and transparency. However, it worrying that many governments around world are involved in process implementing transitioning to accrual base without certainty about reality those desired outcomes. This paper contributes matter by studying quantitatively whether there any association between use accounting for reporting purposes both fiscal transparency accountability. Using cross-sectional dataset includes observations from more than 70 countries 2018, we find other variables such degree citizens’ political participation media freedom important analyzing differences accountability implementation.