Get 20M+ Full-Text Papers For Less Than $1.50/day. Subscribe now for You or Your Team.

Learn More →

IPSAS adoption by the World Food Programme: an application of the contingency model to intergovernmental organisations

IPSAS adoption by the World Food Programme: an application of the contingency model to... This paper intends to contribute to the body of literature that explores the drivers and reasons for public sector organisations’ accounting reforms. In 2009, the World Food Programme (WFP) became the first United Nations system organisation to successfully implement International Public Sector Accounting Standards (IPSAS) and full accruals accounting. This paper reviews the applicability of the contingency model (Lueder, 1992) and its subsequent version (Financial Management Reform model; Lueder, 2002) to intergovernmental organisations such as those making up the United Nations system. The WFP’s case is presented through the conceptual lens of the contingency framework and the case study findings are then used to further develop the contingency model for application to accounting reforms in intergovernmental organisations. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Public Sector Performance Management Inderscience Publishers

IPSAS adoption by the World Food Programme: an application of the contingency model to intergovernmental organisations

Loading next page...
 
/lp/inderscience-publishers/ipsas-adoption-by-the-world-food-programme-an-application-of-the-sWZKlbR3b1

References (47)

Publisher
Inderscience Publishers
Copyright
Copyright © Inderscience Enterprises Ltd. All rights reserved
ISSN
1741-1041
eISSN
1741-105X
DOI
10.1504/IJPSPM.2012.048744
Publisher site
See Article on Publisher Site

Abstract

This paper intends to contribute to the body of literature that explores the drivers and reasons for public sector organisations’ accounting reforms. In 2009, the World Food Programme (WFP) became the first United Nations system organisation to successfully implement International Public Sector Accounting Standards (IPSAS) and full accruals accounting. This paper reviews the applicability of the contingency model (Lueder, 1992) and its subsequent version (Financial Management Reform model; Lueder, 2002) to intergovernmental organisations such as those making up the United Nations system. The WFP’s case is presented through the conceptual lens of the contingency framework and the case study findings are then used to further develop the contingency model for application to accounting reforms in intergovernmental organisations.

Journal

International Journal of Public Sector Performance ManagementInderscience Publishers

Published: Jan 1, 2012

There are no references for this article.