Key success factors in implementing international public sector accounting standards
نویسندگان
چکیده
منابع مشابه
International Public Sector Accounting Standards, Good Governance and Crime Index: An International Evidence
The purpose of this study is to investigate the effect of International Public Sector Accounting Standards (IPSAS) on good governance and, therefore, crime index. To investigate this issue, data related to the status of the public sector accounting system, good governance indicators as well as crime index of 30 countries in the period 2015 to 2019 are collected and analyzed. This paper shows th...
متن کاملthe impact of e-readiness on ec success in public sector in iran the impact of e-readiness on ec success in public sector in iran
acknowledge the importance of e-commerce to their countries and to survival of their businesses and in creating and encouraging an atmosphere for the wide adoption and success of e-commerce in the long term. the investment for implementing e-commerce in the public sector is one of the areas which is focused in government‘s action plan for cross-disciplinary it development and e-readiness in go...
Implementing Knowledge Management Systems in Public Sector Organisations: A Case Study of Critical Success Factors
In 2006, the Government Department participating in this study deployed its Knowledge Management System (KMS): this case study describes the lessons learned by this public sector organisation in its journey towards becoming a knowledge organisation. Extant research on the implementation of KMS in organisations operating in the private sector posits a range of factors that are correlated with su...
متن کاملCritical Success Factors Framework for Implementing Effective IT Governance in Public Sector Organizations in a Developing Country
Today in many public sector organizations, the use of IT has become important in enabling public services delivery. This has caused a critical dependency on IT that call a specific focus on effective IT governance. Accordingly, the success factors for governance over IT resources must be established and adhered to if an organization has to increase the contribution of IT in achieving its object...
متن کاملInternational accounting standards setting and U.S. exceptionalism
This paper explores the relationship between the institutional arrangements for setting financial accounting standards in the United States of America (U.S.) and the International Accounting Standards Board (IASB) with a view to exploring the likelihood that the U.S. will adopt IASB standards in place of its own. Our paper highlights the role of nationalistic and political influences on interna...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Accounting
سال: 2021
ISSN: 2369-7393,2369-7407
DOI: 10.5267/j.ac.2020.9.012