United Nations agencies had exerted significant efforts, costs and time in converting their accounting system from UNSAS to IPSAS compliant. This research aims to conduct a thorough analysis of the IPSAS implementation impact on the financial reporting and internal control system in the UN agencies Significant cost and time exerted to complete such conversion and implementation is a key issue to the executive management of the United Nations agencies, their governing bodies, and their member states. the research provided an independent evaluation of the implementation process and results achieved in each agency. Likert scale survey was used in this study to measure the benefits derived by IPSAS according to the respondent's point of view. the analysis of the responses of the participants showed that IPSAS implementation improved the financial reporting of the UN agencies and brought them in line with globally recognized standards and made their financial statements understandable by all stakeholders and comparable among each other. In addition, the implementation of IPSAS led to a better internal control system for the UN agencies.

The effect of Implementing International Public Sector Accounting Standards on the Financial Reporting and Internal Control Systems in United Nations Agencies / Porretta, Pasqualina; Ababneh, Ahmad. - (2019), pp. 904-911. (Intervento presentato al convegno Industrial Engineering and Operations Management tenutosi a Pilsen, Czech Republic,).

The effect of Implementing International Public Sector Accounting Standards on the Financial Reporting and Internal Control Systems in United Nations Agencies

Pasqualina Porretta
Primo
Conceptualization
;
2019

Abstract

United Nations agencies had exerted significant efforts, costs and time in converting their accounting system from UNSAS to IPSAS compliant. This research aims to conduct a thorough analysis of the IPSAS implementation impact on the financial reporting and internal control system in the UN agencies Significant cost and time exerted to complete such conversion and implementation is a key issue to the executive management of the United Nations agencies, their governing bodies, and their member states. the research provided an independent evaluation of the implementation process and results achieved in each agency. Likert scale survey was used in this study to measure the benefits derived by IPSAS according to the respondent's point of view. the analysis of the responses of the participants showed that IPSAS implementation improved the financial reporting of the UN agencies and brought them in line with globally recognized standards and made their financial statements understandable by all stakeholders and comparable among each other. In addition, the implementation of IPSAS led to a better internal control system for the UN agencies.
2019
Industrial Engineering and Operations Management
IPSAS; Financial Reporting; Internal Control; Accounting Standards and United Nations.
04 Pubblicazione in atti di convegno::04b Atto di convegno in volume
The effect of Implementing International Public Sector Accounting Standards on the Financial Reporting and Internal Control Systems in United Nations Agencies / Porretta, Pasqualina; Ababneh, Ahmad. - (2019), pp. 904-911. (Intervento presentato al convegno Industrial Engineering and Operations Management tenutosi a Pilsen, Czech Republic,).
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11573/1482324
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