The development of International Public Sector Accounting Standards (IPSASs) aims at harmonizing public sector accounting at an international level. IPSASs are intended to generate more comparable financial information across national boundaries and minimize differences in countries’ generally accepted domestic accounting principles. Despite the various advantages of adopting IPSASs, the new accounting standards have been accompanied by critiques in terms of implementation costs, lack of pressure, and alignment with public sector specialties. In addition, many countries have refused to adapt their governmental accounting systems to IPSASs. In the last two decades, a plethora of studies has investigated the evolution of an internationally comparable accrual-based accounting system. This article provides a systematic review of this research. First, it identifies existing knowledge of research on IPSASs, resulting in a sample of 80 journal articles. Second, it structures research on IPSASs with an empirical focus in three main research areas: (a) antecedents of IPSAS adoption; (b) implementation of accrual accounting based on IPSASs; and (c) outcomes of IPSAS adoption. Third, it discusses the shortcomings and gaps in the existing research and develops an agenda for future research.

中文翻译：

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国际公共部门会计准则 (IPSAS)：系统文献回顾和未来研究议程

国际公共部门会计准则（IPSAS）的制定旨在在国际层面统一公共部门会计。IPSAS 旨在生成更具可比性的跨国财务信息，并尽量减少各国普遍接受的国内会计原则的差异。尽管采用 IPSAS 具有各种优势，但新的会计准则在实施成本、缺乏压力以及与公共部门专业的一致性方面受到了批评。此外，许多国家拒绝使其政府会计系统适应 IPSAS。在过去的二十年中，大量的研究调查了具有国际可比性的权责发生制会计系统的演变。本文对这项研究进行了系统回顾。第一的，它确定了有关 IPSAS 研究的现有知识，产生了 80 篇期刊文章的样本。其次，它构建了对 IPSAS 的研究，并将实证重点放在三个主要研究领域：(a) IPSAS 采用的前因；(b) 实施基于公共部门会计准则的权责发生制会计；(c) 采用 IPSAS 的结果。第三，讨论了现有研究的不足和差距，并为未来的研究制定了议程。