Sinergi International Journal of Accounting and Taxation
Vol. 2 No. 4 (2024): November 2024

Reforming Fixed Asset Accounting in the Public Sector: Global Practices and Policy Insights

Anggraeni, Rasmi Nur (Unknown)
Safitri, Awalina Dea (Unknown)
Adekunle, Ahmed Oluwatobi (Unknown)

Article Info

Publish Date
30 Nov 2024

Abstract

This narrative review explores the systemic challenges and reform strategies in fixed asset accounting within public institutions. It examines practices across valuation, depreciation, internal controls, and the implementation of international standards such as IPSAS. Findings reveal persistent issues including bureaucratic resistance, political interference, and outdated technologies. Countries with stronger institutional capacity and digital systems demonstrate better outcomes.This review contributes to the literature by synthesizing international best practices and highlighting policy-relevant insights for sustainable public asset management.

Copyrights © 2024




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Journal Info
Sinergi International Journal of Accounting and Taxation
Website

Abbrev

ijat

Publisher

YAYASAN SINERGI KAWULA MUDA

Subject

Economics, Econometrics & Finance

Description

Sinergi International Journal of Accounting and Taxation with ISSN Number 2988-1587 (Online) published by Yayasan Sinergi Kawula Muda, published original scholarly papers across the whole spectrum of accounting and taxation. The journal attempts to assist in the understanding of the present and ...