International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 8, Issue 4 (July-August 2026) Submit your research before last 3 days of August to publish your research paper in the issue of July-August.
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Volume 8 Issue 4
July-August 2026

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Public Sector Accounting : Enhancing Accountability and Governance

Author(s) Ms. Sweety Om Parkash Tomer
Country India
Abstract This abstract examines the evolving accounting systems of Public Sector Enterprises (PSEs) in India, focusing on the influence and effectiveness of International Public Sector Accounting Standards (IPSAS). Driven by the global push for enhanced financial transparency and accountability, Indian PSEs are increasingly considering or adopting IPSAS to move beyond traditional cash-based accounting. The core objective of this transition is to provide a more comprehensive view of financial performance and position, which includes recognizing assets, liabilities, and long-term commitments. This analysis assesses the extent to which IPSAS has been successful in achieving these objectives within the Indian context. Our findings indicate that while the adoption of IPSAS has the potential to significantly improve the quality of financial reporting, its success is mixed. Key challenges hindering a seamless implementation include: resource constraints, a lack of skilled personnel with expertise in accrual-based accounting, resistance to change from entrenched organizational cultures, and the high cost of technological infrastructure upgrades. In conclusion, IPSAS provides a robust framework for improving financial governance in Indian PSEs. However, the successful realization of its full benefits depends on a strategic, phased approach that addresses these systemic challenges through targeted capacity building, political commitment, and technological investment.
Keywords Accounting, IPSAS Publis sector enterprises
Field Business Administration
Published In Volume 8, Issue 4, July-August 2026
Published On 2026-08-12
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E-ISSN 2582-2160
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CrossRef DOI prefix of IJFMR is 10.36948/ijfmr

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