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New publication on the "Implementation of the International Public Sector Accounting Standards in Europe"

12/05/2021

Tobias Polzer, together with Giuseppe Grossi and Christoph Reichard, has published an article in Accounting Forum.

As part of introducing accrual accounting in the public sector, many governments have – voluntarily – implemented the International Public Sector Accounting Standards (IPSAS) for financial reporting. Drawing on insights from the literature on standardization and practice variation, this paper analyses the reasons, expressed by various actors from nine European countries, for deviating from implementing unaltered IPSAS and proposes a taxonomy of these reasons.

The full paper can be found here.

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