IPSAS, A Guaranteed Way of Quality Government Financial Reporting? A Comparative Analysis of the Existing Cash Accounting and IPSAS Based Accounting Reporting
本文比较了津巴布韦现有现金会计与拟议的IPSAS会计报告的成本效益，基于档案证据分析，建议专业机构、监管机构和政府合作应对IPSAS采纳挑战。
Purpose: The paper makes a cost benefit analysis of IPSAS adoption in Zimbabwe .It compares the existing cash accounting basis and the proposed IPSAS based accounting reporting. Methodology: To make a cost benefit comparison the paper employed a predominantly review approach. It is an analysis of discourse within a range of archival evidence and is based on an examination of major publications and documentary materials emanating from major professional accounting bodies (relating reporting, regulations conferences and training education) and major NGOs’ success stories of IPSAS adoption Practical Implications: the paper recommends that professional bodies, regulators and the government should work together to forestall IPSAS adoption challenges to facilitate smooth adoption, implementation and monitoring phases of IPSAS in Zimbabwe.