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Stocktake of current Multilateral development bank and bilateral donor support for IPSAS Accrual Accounting Implementation

At a glance


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.