Drivers of Public Sector Accounting Reform

The Workshop hosted virtually about 60 participants from about 11 countries.

The implementation of accrual accounting is a long-term project in the public sector, and clarity of direction is important. None of the countries deciding to initiate PSA reform have the same starting point, capabilities, and DRIVERS. It is important to acknowledge this fact in setting country’s reform objectives and paths.

“Drivers of Public Sector Accounting Reforms” analyses in detail the types and advantages/ disadvantages of drivers. There are two main types of drivers: technical and non-technical. Technical drivers (e.g. IPSAS) are grounded in basic principles which are easier to objectively assess. Non-technical drivers are considerably more nuanced and complex, difficult to identify because they require an understanding of formal and informal institutions and rules. Examples of non-technical drivers include: the varied interests and objectives of multiple actors in government and society often impacted by political economy.

The main objective of this webinar was to:

Present key findings and messages from the new paper “Drivers of Public Sector Accounting Reform”
Discuss impact of political economy and non-technical drivers on reform implementation.
Share experience from Albania, Austria, Georgia, and Switzerland on key drivers of Public Sector Accounting Reforms using panel discussion.

Slideshow |

March 16, 2021