June 2019

Impact of IPSAS adoption on transparency and accountability in managing public funds in developing countries: Evidence from Liberia

International Public Sector Accounting Standards (IPSAS) has become one of the popular tools implemented by governments to ensure greater transparency and accountability globally. This research assesses the impact of IPSAS adoption on transparency and accountability in the use of public funds in Liberia. A survey design using five-point Likert scale questionnaire was employed for collecting the data. Questionnaires were...

Author(s): Williams Abayaawien Atuilik and Hussein Salia