Aggestam a project management perspective on the adoption of accrual based ipsas
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Moving from cash or modified accrual-based accounting to full accrual accounting under ...
Moving from cash or modified accrual-based accounting to full accrual accounting under
International Public Sector Accounting Standards (IPSAS) can be a challenging endeavor.
Ensuring proper convergence to accrual based IPSAS entails not only a vast amount of work
in the accounting arena of any given public sector entity or government but also often major
changes in business processes and practices. By using a project management approach in
adopting IPSAS an organization/government can make certain that, for example: the project
gets necessary support from top management; a sound governance structure is put in place;
communication and training plans are developed and managed; new accounting policies are
written; and necessary alignment of business processes will take place in a timely manner.
Sound project management may facilitate cost-effective adoption of IPSAS and a broader
strengthening of business practices across the implementing organization/government.
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