Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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All Journal Law & Pass : International Journal of Law, Public Administration and Social Studies
Kwadzo Doe-Dartey, Richard
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Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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An Examination of The Significant Frameworks of International Public Sector Accounting Standards (IPSAS) Adoption in Ghana Kwadzo Doe-Dartey, Richard; Valand, Jignesh
LAW & PASS: International Journal of Law, Public Administration and Social Studies Vol. 1 No. 1 (2024): April
Publisher : PT. Multidisciplinary Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/lawpass.v1i1.2

Abstract

The purpose of this article is to determine the elements that influence the adoption and use of the International Public Sector Accounting Standards (IPSAS). The study's primary source materials include reviews of several journals, research papers, newspaper articles, magazines, and other official accounting bodies' documentation materials, in addition to conference, seminar, and workshop papers. Based on the study's findings, Ghana must take 10 factors into account before implementing IPSAS. Among them are the following: Acceptable Awareness Level, Associated Adoption Cost, Adequate Technical Capacity, Advanced Education and Experience, Availability of Applicable Expertise, Appreciable Key Management Support, Aggressive External pressure, Adaptation of appropriate technology, Applicable Transition Management, and Active Strategic Planning and Evaluation.
Between Order and Disorder: Legal Authority and Social Legitimacy in Transitional Governance Kwadzo Doe-Dartey, Richard
LAW & PASS: International Journal of Law, Public Administration and Social Studies Vol. 3 No. 1 (2026): April
Publisher : PT. Multidisciplinary Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/lawpass.v3i1.116

Abstract

This article examines the relationship between legal authority and social legitimacy in transitional governance. Transitional societies often experience institutional fragility in which constitutional legality alone is insufficient to maintain political stability and public trust. Using a qualitative normative approach, this study analyzes how governance authority is negotiated between formal state institutions and socially embedded actors within contexts of political transition, post-conflict reconstruction, and institutional uncertainty. The findings indicate that legal authority frequently weakens when disconnected from social legitimacy, while informal governance structures may gain stronger societal recognition despite lacking formal constitutional status. The study introduces the concept of “legitimacy-fluid governance,” referring to the dynamic shift of authority between formal and informal institutions depending on political performance, public trust, and social acceptance. The article argues that sustainable transitional governance requires balancing institutional legality with inclusive participation and socially grounded legitimacy. This study contributes to governance and socio-legal scholarship by offering an interdisciplinary framework for understanding governance between order and disorder in contemporary transitional societies.
Co-Authors Valand, Jignesh