Stocktake of current Multilateral development bank and bilateral donor support for IPSAS Accrual Accounting Implementation
At a glance
- Project leader : Pascal Horni
- Co-project leader : Andreas Bergmann
- Project status : completed
- Funding partner : EU and other international programmes (World Bank)
- Contact person : Pascal Horni
Description
Following the paradigm of good governance strengthening and
public administration modernization several Multilateral
development bank’s (MDB’s) and bilateral donors are engaged in
supporting countries in transitioning to accrual accounting and the
adoption of International Public Sector Accounting Standards
(IPSAS).
Zurich University of Applied Sciences (ZHAW), Institute of Public
Management carried out a desk-research based analysis of MDB’s and
selected national donor agencies’ development assistance in that
domain and prepared a research report for the World Bank.
The research builds on a self-compiled dataset that was partially
validated through a survey of MDB’s and bilateral donors. The
analysis reveals that almost half of all projects in the domain of
public sector accounting and reporting explicitly contain an IPSAS
accrual accounting component. Such IPSAS development assistance
projects could be broadly distinguished in seven different
categories of technical assistance of which some are used more
intensively by some MDB’s / bilateral donors leading to different
profiles of their project portfolios. This allows inferring some
insights about their preferred area of providing support.