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All Journal International Journal of Business, Law and Political Science
Meteab, Haider Layedh
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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THE APPLICABILITY OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) AND ITS IMPACT ON THE TRANSPARENCY OF GOVERNMENT FINANCIAL REPORTS: A SURVEY STUDY IN THE IRAQI ENVIRONMENT Meteab, Haider Layedh; Merhej, Basim Mohammed; Abdulameer, Ali Nadhem
International Journal of Business, Law and Political Science Vol. 2 No. 10 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i10.377

Abstract

Objective: This study investigates the impact of adopting International Public Sector Accounting Standards (IPSAS) on enhancing the transparency of government financial reporting, with a particular focus on Iraq. The research problem stems from the gap between the growing demand for financial transparency and the challenges impeding IPSAS implementation, including legislative, technical, and human resource limitations. Method: Using a descriptive-analytical approach supported by a field survey of 200 respondents from government ministries, public institutions, and academia. Results: The study finds that IPSAS adoption significantly improves transparency, builds international trust, and strengthens anti-corruption measures through enhanced disclosure. Nevertheless, the results highlight persistent barriers such as weak technological infrastructure, insufficient professional expertise, and the need for substantial legislative reforms. Novelty: The study recommends updating accounting legislation, developing IT infrastructure, and implementing intensive training programs to ensure effective IPSAS adoption, thereby improving the quality of government financial reporting and fostering greater stakeholder trust at both local and international levels.
Co-Authors Abdulameer, Ali Nadhem Merhej, Basim Mohammed