Call for Papers:Vol.11 Issue.4

Submission
Last date		 28-Aug-2025
Acceptance Status In One Day
Paper Publish In Two Days
Submit ManuScript

News & Updates

Submit Article

Dear Authors, Article publish in our journal for Volume-11,Issue-4. For article submission on below link: Submit Manuscript


Join As Board

Dear Reviewer, You can join our Reviewer team without given any charges in our journal. Submit Details on below link: Join As Board


Paper Publication Charges

IJARIIE APP
Download Android App

For Authors

Archives

IJARIIE Board

Downloads

Android App

Download IJARIIE APP

Authors

Title: :  Reviewing the Implementation of International Public Sector Accounting Standards in Bangladesh: An Analytical Examination
PaperId: :  22614
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 10 Issue 1 2024
DUI:    16.0415/IJARIIE-22614
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Most. Mukta KhatunBangladesh Army University of Science and Technology
Md. sagar HossainBangladesh Power Development Board

Abstract

Acounting
Bangladesh Government, PSA, IPSAS, Cash basis
This research aims to analyze the steps the Bangladeshi government took to fulfil its 2006–07 financial year pledge to adopt cash-based International Public Sector Accounting Standards (IPSAS) and reform public sector accounting (PSA). There is a big difference between what has been promised and what has really happened, even though several developing nations, including Bangladesh, have stated their intentions to embrace IPSAS. Consequently, this study compares and contrasts the present practices and reform efforts in Bangladesh's PSA with the standards of the IPSAS, which are based on cash. Using document analysis, a qualitative research method, this study finds that, contrary to the principles of cash-based IPSAS, Bangladesh is still using a modified cash accounting system. To meet with the IPSAS cash basis criteria, which include full statements and disclosures on assets, liabilities, receivables, payables, and a comparison of actual and anticipated figures, Bangladesh's present PSA processes do not appropriately disclose or emphasize these issues.. Efforts at change are also shown to be inconsistent in the research. This study casts doubt on the idea that bureaucracy promotes the adoption of accounting standards, which runs counter to the conclusions of conventional accounting research. The findings contradict traditional assumptions in accounting research and have implications for Bangladesh's standard-setting authority. The research recommends that the local standard-setting authority investigate the reasons for the ongoing non-compliance, despite a pledge made a decade earlier.

Citations

Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.

IJARIIE Most. Mukta Khatun, and Md. sagar Hossain. "Reviewing the Implementation of International Public Sector Accounting Standards in Bangladesh: An Analytical Examination" International Journal Of Advance Research And Innovative Ideas In Education Volume 10 Issue 1 2024 Page 1392-1401
MLA Most. Mukta Khatun, and Md. sagar Hossain. "Reviewing the Implementation of International Public Sector Accounting Standards in Bangladesh: An Analytical Examination." International Journal Of Advance Research And Innovative Ideas In Education 10.1(2024) : 1392-1401.
APA Most. Mukta Khatun, & Md. sagar Hossain. (2024). Reviewing the Implementation of International Public Sector Accounting Standards in Bangladesh: An Analytical Examination. International Journal Of Advance Research And Innovative Ideas In Education, 10(1), 1392-1401.
Chicago Most. Mukta Khatun, and Md. sagar Hossain. "Reviewing the Implementation of International Public Sector Accounting Standards in Bangladesh: An Analytical Examination." International Journal Of Advance Research And Innovative Ideas In Education 10, no. 1 (2024) : 1392-1401.
Oxford Most. Mukta Khatun, and Md. sagar Hossain. 'Reviewing the Implementation of International Public Sector Accounting Standards in Bangladesh: An Analytical Examination', International Journal Of Advance Research And Innovative Ideas In Education, vol. 10, no. 1, 2024, p. 1392-1401. Available from IJARIIE, https://ijariie.com/AdminUploadPdf/Reviewing_the_Implementation_of_International_Public_Sector_Accounting_Standards_in_Bangladesh__An_Analytical_Examination_ijariie22614.pdf (Accessed : 20 May 2025).
Harvard Most. Mukta Khatun, and Md. sagar Hossain. (2024) 'Reviewing the Implementation of International Public Sector Accounting Standards in Bangladesh: An Analytical Examination', International Journal Of Advance Research And Innovative Ideas In Education, 10(1), pp. 1392-1401IJARIIE [Online]. Available at: https://ijariie.com/AdminUploadPdf/Reviewing_the_Implementation_of_International_Public_Sector_Accounting_Standards_in_Bangladesh__An_Analytical_Examination_ijariie22614.pdf (Accessed : 20 May 2025)
IEEE Most. Mukta Khatun, and Md. sagar Hossain, "Reviewing the Implementation of International Public Sector Accounting Standards in Bangladesh: An Analytical Examination," International Journal Of Advance Research And Innovative Ideas In Education, vol. 10, no. 1, pp. 1392-1401, Jan-Feb 2024. [Online]. Available: https://ijariie.com/AdminUploadPdf/Reviewing_the_Implementation_of_International_Public_Sector_Accounting_Standards_in_Bangladesh__An_Analytical_Examination_ijariie22614.pdf [Accessed : 20 May 2025].
Turabian Most. Mukta Khatun, and Md. sagar Hossain. "Reviewing the Implementation of International Public Sector Accounting Standards in Bangladesh: An Analytical Examination." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 10 number 1 (20 May 2025).
Vancouver Most. Mukta Khatun, and Md. sagar Hossain. Reviewing the Implementation of International Public Sector Accounting Standards in Bangladesh: An Analytical Examination. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2024 [Cited : 20 May 2025]; 10(1) : 1392-1401. Available from: https://ijariie.com/AdminUploadPdf/Reviewing_the_Implementation_of_International_Public_Sector_Accounting_Standards_in_Bangladesh__An_Analytical_Examination_ijariie22614.pdf
BibTex EndNote RefMan RefWorks

Number Of Downloads


Last download on 5/20/2025 11:01:53 PM

Save in Google Drive

Similar-Paper

TitleArea of ResearchAuther NameAction
FACTORS AFFECTING CREDIT GROWTH OF VIETNAMESE COMMERCIAL BANKS IN THE PERIOD 2011 – 2020Bank, Finance, etc.NGUYEN HOANG GIANG Download
EDUCATIONAL QUALIFICATIONS OF BOARD MEMBERS IN RISK MANAGEMENT OF COMMERCIAL BANKS IN VIETNAMBank, Finance, etc.NGUYEN HOANG GIANG Download
Non-performing Assets impact on Banking sectormanagementNoorullah Abbas Jari Download
The role of internal auditing in Bank of AlbaniaauditingElfrida Taraku Download
FACTORS INFLUENCING THE USAGE OF INTERNET BANKING OF COMMERCIAL BANKS IN BADULLA DISTRICTInternet BankingDissanayaka Mudiyanselage Sugeeth Jeewantha Download
Analyzing the Financial Performance of Selected Banks in Bangladesh: A Comparative StudyAccounting and Finance Md Belal Hossain Download
THE INFLUENCE OF FRAUD RISK ASSESSMENT, INTERNAL CONTROL SYSTEMS AND MANAGERIAL PERFORMANCE ON SALES EFFECTIVENESSAccountancy, EconomyMuhammad Fajri Prasetyo Download
Exploring the Evolution: Growth Trends in India's Public and Private Telecommunication Sectors"social sciences Dr. Pooja Gulati Download
Reviewing the Implementation of International Public Sector Accounting Standards in Bangladesh: An Analytical ExaminationAcountingMost. Mukta Khatun Download
Enterprise Risk Management and Financial Performance of Nigerian Deposit Money Banks: The Moderating Role of Corporate GovernanceAccounting and FinanceAIGBE CHRISTOPHER OSAMUYI Download
Enterprise Risk Management and Bank Valuation in the Stock Market: Evidence from the Nigerian Banking IndustryAccounting and FinanceAIGBE CHRISTOPHER OSAMUYI Download
INTEGRATED REPORTING AND FIRM VALUE OF LISTED MANUFACTURING FIRM IN NIGERIAACCOUNTINGAHMED YAHAYA ONUMOH Download
STUDY ON TAX PLANNING STRATEGIES AMONG THE SALARIED PEOPLECommerce and ManagementRADHIKA JINDAL Download
A STUDY ON CYBER SECURITY ISSUES AFFECTING ONLINE BANKING AND TRANSACTIONSCommerce and ManagementN. VISHNUPRIYA Download
Forecasting the National Passing Rate of the Certified Public Accountant Licensure Examination (CPALE)AccountingCleojem Deanne C. Ochoa Download
12