brfor.blogg.se

Good public governance principles have become a foundation used by several countries to reform their public administration. Accrual practices (implicitly or explicitly) based on IPSAS strengthen fiscal transparency when it prioritises developing accrual accounting policies substantially rather than accrual commitment and the completeness of reports.Īccrual-based IPSAS fiscal transparency confirmatory factor analysis The evidence suggests that central governments should strategically implement accrual-based IPSAS.

Conducting panel data regression, we find that accrual level scores meet the requirements of the external validity test, as indicated by their positive association with the International Budget Initiative’s (IBP) fiscal transparency index. Performing content analysis and Confirmatory Factor Analysis (CFA) on a sample covering 77 countries from 2008 to 2015, measurement indicates the relative importance and significance of financial performance statements and accrual accounting policies, such as non-exchanged and exchanged transactions as accrual level constructors. This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency. Sumitro Djojohadikusumo Street, Dekanat Building of FEB UI, Depok, West Java, 16424, Indonesia. Trisacti Wahyuni University of Indonesia, Faculty of Economics and Business, Prof. E-mail address: Dwi Martaniĭwi Martani University of Indonesia, Faculty of Economics and Business, Prof. Hilda Rossieta University of Indonesia, Faculty of Economics and Business, Prof. University of Indonesia, Faculty of Economics and Business, Depok, Indonesia

1, Radius Prawiro Building, 9th Floor, Central Jakarta, DKI Jakarta, 10710, Indonesia. Sigit Wahyu Kartiko Directorate General of Fiscal Balance, Ministry of Finance, Dr. University of Indonesia, Faculty of Economics and Business, Depok, IndonesiaMinistry of Finance, Jakarta, Indonesia