Recherchers economiques manageriales
Volume 17, Numéro 1, Pages 909-926
2023-06-10
The Experiences Of Some Countries In Adopting The International Accounting Standards Ipsas To Reduce The Phenomenon Of Corruption In Public Money
Authors : Hamrit Rachid .
Abstract
Abstract: The current study aimed to reveal the International Public Sector Accounting Standards (IPSAS) and the importance of adopting these standards as a necessity to standardize public accounting practices and protect public money to reduce the phenomenon of financial and administrative corruption, which is a phenomenon complained of by various countries of the world, so many countries rushed to modernize regulations Public accounting, through the orientation of many countries, including Arab and developed, as well as developing countries, to reform their accounting systems in the public sector, and the extent to which these systems tend to adopt international accounting standards for the public sector to standardize their accounting practices among the countries of the world, and the application of international accounting standards for the public sector By govemments, it will improve the quality of financial reports, enhance transparency, accountability, and raise the level of public accounting and the comparability of financial information prepared by public sector facilities with the aim of continuous development and providing better information for financial management and decision-making processes in the public sector considering accounting the language of business in the modem era abuse
Keywords
keyword: international accounting standards for the public sector, corruption in public money, accrual basis of accounting, monetary.
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