Technical and administrative realities with the 'glocalization' of IPSAS: a NZ observation

Abstract

Purpose: The research objective is (1) to identify and communicate issues surrounding the adoption of International Public Sector Accounting Standards (IPSAS) for public sector financial reporting in a jurisdiction which... [ view full abstract ]

Authors

  1. Giuseppe Grossi (Kristianstad University)
  2. Rachel Baskerville (School of Accounting and Commercial Law, Victoria University of Wellington)

Topic Area

Topics: Topic #1

Session

G101 - 6 » G101 - Accounting & Accountability SIG Panel (6/6) (11:00 - Friday, 15th April, PolyU_R502)

Paper

Glocal_IPSAS_in_NZ_IRSPM_2016.docx

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