Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency

Sigit Wahyu Kartiko, Hilda Rossieta, Dwi Martani, Trisacti Wahyuni

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8 Citations (Scopus)


This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency. Performing content analysis and Confirmatory Factor Analysis (CFA) on a sample covering 77 countries from 2008 to 2015, measurement indicates the relative importance and significance of financial performance statements and accrual accounting policies, such as non-exchanged and exchanged transactions as accrual level constructors. Conducting panel data regression, we find that accrual level scores meet the requirements of the external validity test, as indicated by their positive association with the International Budget Initiative’s (IBP) fiscal transparency index. The evidence suggests that central governments should strategically implement accrual-based IPSAS. Accrual practices (implicitly or explicitly) based on IPSAS strengthen fiscal transparency when it prioritises developing accrual accounting policies substantially rather than accrual commitment and the completeness of reports.

Original languageEnglish
Article numbere170119
JournalBAR - Brazilian Administration Review
Issue number4
Publication statusPublished - 1 Jan 2018


  • Accrual-based IPSAS
  • Confirmatory factor analysis
  • Fiscal transparency


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