Calls for papers
International Journal of Public Sector Performance Management
Special Issue on: "Public Sector Accounting, IPSAS and Performance Management - Reforming for the Best?"
Eugenio Caperchione, Università di Modena e Reggio Emilia, Italy
Sébastien Rocher, University of Poitiers, France
An increasing number of developed, developing or emergent countries are adopting International Public Sector Accounting Standards (IPSAS) developed by the International Public Sector Accounting Standards Board (IPSASB). According to IPSASB, 71 countries so far have adopted or are planning to implement IPSASs or to develop accounting standards inspired by them. The implementation, however, is not homogeneous, and different paths can be observed.Subject Coverage
Questions to be answered include, but are not limited to:
- Why are so many countries implementing IPSASs?
- What are the factors explaining this transformation respectively in developed, developing and emerging countries?
- Why do IPSASs, an instrument conceived to harmonise public sector accounting, lead to so different implementations and results in different countries?
- How can the quality of IPSASs, and their consistency with public sector information needs, be measured? Is there any evidence of their overall adequacy?
- What is the impact of IPSASs on the management of public entities?
- What is their impact on performance management?
- What is the legitimacy of the IPSASB and the IPSASs it prepares?
Notes for Prospective Authors
Submitted papers should not have been previously published nor be currently under consideration for publication elsewhere. (N.B. Conference papers may only be submitted if the paper was not originally copyrighted and if it has been completely re-written).
All papers are refereed through a peer review process. A guide for authors, sample copies and other relevant information for submitting papers are available on the Papers Submission section under Author Guidelines
Deadline for submission: 15 July, 2010
Final acceptance by: 20 December, 2010