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Is implementing the IPSASs an appropriate reform?


  • Noel Hepworth


The purpose of this paper is to argue that the implementation of the accrual-based IPSASs in European-influenced developing and transition economy countries is not an appropriate reform unless preceded or accompanied by other, essentially managerial, reforms. The nature and extent of these prior reforms depend upon the political and cultural context and, not least, upon the power relationships within and between public institutions. The advocates of the application of the IPSASs appear not to recognize that for the reform to be effective it cannot be treated as simply a technical accounting reform, yet this is what is occurring. The issues identified in this paper are based upon the author’s practical experiences of working in many of these countries.

Suggested Citation

  • Noel Hepworth, 2017. "Is implementing the IPSASs an appropriate reform?," Public Money & Management, Taylor & Francis Journals, vol. 37(2), pages 141-148, February.
  • Handle: RePEc:taf:pubmmg:v:37:y:2017:i:2:p:141-148
    DOI: 10.1080/09540962.2016.1266174

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    References listed on IDEAS

    1. Noel Hepworth, 2015. "Debate: Implementing advanced public financial management reform in developing countries," Public Money & Management, Taylor & Francis Journals, vol. 35(4), pages 251-253, July.
    2. James L. Chan, 2015. "New development: China promotes government financial accounting and management accounting," Public Money & Management, Taylor & Francis Journals, vol. 35(6), pages 451-454, November.
    3. Jody Zall Kusek & Ray C. Rist, 2004. "Ten Steps to a Results-Based Monitoring and Evaluation System : A Handbook for Development Practitioners," World Bank Publications, The World Bank, number 14926, December.
    4. repec:taf:acctbr:v:27:y:1997:i:2:p:125-143 is not listed on IDEAS
    5. Sheila Ellwood & Susan Newberry, 2016. "New development: The conceptual underpinnings of international public sector accounting," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 231-234, April.
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