Convergence processes to International Public Sector Accounting Standards

Abstract

In this article, a methodological procedure was designed to implement the International Public Sector Accounting Standards (IPSAS) in non-financial public sector entities in an optimal way. As this research is non-experimental, a qualitative approach was used, through the documentary review and application of semi-structured interviews with a cross-sectional design for the collection of information and the status of its implementation in both Ecuador and Peru. The results determined the existence of difficulties in this transition phase, the most relevant being: the lack of training, guidelines and tools provided by the governing body. Consequently, it attaches importance to a methodological process that directs the execution of each stage and supports the entities to solve possible events that threaten the use of the new regulations in the public sector

Keywords

• administración pública internacional
• cooperación internacional
• contabilidad de costes
• recursos financieros.