The Public Sector Accounting Assessment (PULSE) aims to support national and subnational governments in developing efficient and effective PSA systems. It provides one single tool to measure and report on both: the conceptual and actual implementation of accrual accounting standards for the public sector according to the International Public Sector Accounting Standards (IPSAS).

In turn, the objective of the PULSE handbook is to describe PULSE structure, process, scoring methodology, and its quality assurance mechanism, among other relevant aspects of the PULSE framework.