PULSAR – Drivers of Public Sector Accounting Reforms
This study is a knowledge product of the World Bank developed under the Public Sector Accounting and Reporting (PULSAR) Program. The objective of this paper is to help governments which are implementing Public Sector Accounting (PSA) reforms to identify, consider, and nurture drivers of those reforms. The paper explores the types of key drivers of public sector reforms, discusses the main challenges and obstacles associated with those drivers, and shares case study experiences from selected countries in an effort to illuminate the way to improved efforts and results in PSA reforms.
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.