IPSAS implementation is usually seen as a step toward improving the quality of public financial information, accountability, and transparency.

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

Leia o artigo de Víctor Castañeda-Rodríguez em https://www.scielo.br/j/bar/a/q35gb6GjcHTpmVJT5JRVD3n/?format=pdf&lang=en