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Impact Assessment of International Public Accounting Standards (IPSASs) On Public Financial Management (PFM) In Africa

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  • Zivanai Mazhambe

    (Post Doctoral Research Department,Bright Africa Consultancy Training)

Abstract

Public financial management exhibits an integrated system of laws, conventions, concepts, principles and practices by sovereign governments through various stakeholders in the attainment of public sector objectives, with accounting playing a pivotal role. The study thereby seeks to assess the impact of International Public Sector Accounting Standards on the public financial management in Africa. The methodology adopted for this study was mixed research methodology, through questionnaires and interviews of randomly selected PAFA accountants across Africa. The majority of respondents concurred that IPSASs are central and pivotal in the attainment of objectives for sound and successful Public Financial Management. Respondents further reiterated that IPSASs are key in accounting for taxation revenue, non-tax revenue and donor funds through transparency and disclosure, which are essential for strategic policy interventions and public expenditure through the budgetary framework

Suggested Citation

  • Zivanai Mazhambe, 2020. "Impact Assessment of International Public Accounting Standards (IPSASs) On Public Financial Management (PFM) In Africa," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 7(10), pages 213-215, October.
    • Handle: RePEc:bjc:journl:v:7:y:2020:i:10:p:213-215
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