ISSN: 2225-8329
Open access
This study provides a comprehensive literature review on the adoption of International Public Sector Accounting Standards (IPSAS) and its impact on financial transparency and accountability in the Jordanian public sector. By analyzing existing research, the study identifies key themes, challenges, and best practices related to IPSAS implementation across different countries. The review highlights significant benefits, including improved financial reporting, enhanced comparability, and increased public trust. However, it also reveals challenges such as resistance to change, lack of technical expertise, and financial constraints. The findings suggest that successful IPSAS adoption requires strong institutional commitment, continuous training, and supportive regulatory frameworks. Additionally, leveraging digital accounting systems and international collaboration can facilitate smoother transitions. This review contributes to the ongoing discourse on public sector financial reform by synthesizing knowledge from previous studies and providing insights for policymakers, researchers, and practitioners aiming to enhance the effectiveness of public financial management.
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