As the adoption and harmonization of international public sector accounting standards and guidelines strengthen, decision-making processes and definitions assumed in establishing accounting best practices become more critical objects of study. Especially for countries in the global South that are making efforts to converge with such international guidelines, a critical review is warranted of the creation of the UN’s System of National Accounts and the International Federation of Accountants’ public sector accounting standards. This research provides evidence of how, as currently designed and articulated, public sector accounting guidelines fail to adequately encompass and address the voices and concerns of governments in the global South. More here.
