Work

Reforming Fixed Asset Accounting in the Public Sector: Global Practices and Policy Insights

Year: 2024

Type: article

Abstract: This narrative review explores the systemic challenges and reform strategies in fixed asset accounting within public institutions. It examines practices across valuation, depreciation, internal controls, and the implementation of international standards such as IPSAS. Findings reveal persistent issues including bureaucratic resistance, political interference, and outdated technologies. Countries with stronger institutional capacity and digital systems demonstrate better outcomes.This review contributes to the literature by synthesizing international best practices and highlighting policy-relevant insights for sustainable public asset management.

Source: Sinergi International Journal of Accounting and Taxation

DOI: 10.61194/ijat.v2i4.714

Authors: Rasmi Nur Anggraeni, Awalina Dea Safitri, Ahmed Oluwatobi Adekunle

Institutions: Universitas Muhammadiyah Palu, Institut Ilmu Sosial dan Manajemen STIAMI, Kwara State University

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: diamond

OpenAlex ID: W4409820167

FWCI:

Cites: 19

Cited by:

Related to: 10