The United Nations' (UN) decision to adopt international public sector accounting standards (IPSAS)

Sökning: L773:0028 3908 > The United Nations'...

PurposeThe objective of this study is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective.Design/methodology/approachA content analysis of publicly accessible documents from the UN System archives was conducted. The analysis was framed through the broader lens of legitimacy theory, drawing attention to the rationalities of decisions taken.FindingsThis study illustrated how the need for accounting reforms was rationalised throughout the UN System of organisations. Decision-making processes were reflective of political concerns and the accompanying need to continually demonstrate accountability. The discursive strategies observed associated the need to improve accountability with the adoption of globally recognised accounting systems. However, such logic assumed that existing accountability deficits were intrinsically linked to accounting failures, which overemphasises accounting’s role.Originality/valueThis study addresses a lacuna in empirical studies providing an understanding of the role of accounting reforms within international organisations such as the UN System.

Aggestam Pontoppidan, CarolineHögskolan Kristianstad,Avdelningen för ekonomi,Denmark(Swepub:hkr)poncar (författare)
England & NordirlandAvdelningen för ekonomi (creator_code:org_t)

Ingår i:Journal of Public Budgeting, Accounting and Financial Management31:2, s. 285-3061096-33671945-1814

Om ämnet

Kungliga biblioteket hanterar dina personuppgifter i enlighet med EU:s dataskyddsförordning (2018), GDPR. Läs mer om hur det funkar här.
Så här hanterar KB dina uppgifter vid användning av denna tjänst.