International Journal on Governmental Financial Management (IJGFM)


Journal

 

Public Fund Digests, precursor to the Journal, are archived here.

 

Since 2008, ICGFM posts its newsletters online here.

 

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2017: Volume XVII, Number 1

Foreword

The Adoption of IPSASs: A Study in Indonesia
Ibrahim Fatwa Vijay, Putri Nugrahaningsih, and Nasyiah Hasanah

Public Sector Accounting and Financial Reporting Reforms: Public Entities Perspectives, Sri Lanka
Nagalingam Nagendrakumar

Towards a Dynamic Model of Making Governmental Accrual Accounting More Practice-Relevant: Using Practice-Oriented Co-design Approach
Hassan A.G. Ouda

The Experience and Issues of IPSAS Implementation in Ukraine in the Context of Cooperation with the United Nations
Tetiana Iefymenko and Liudmyla Lovinska

A Structured Approach to Modernising Government Financial Reporting
Michael Parry and Jesse Hughes

 

2016: Volume XVI, Number 2

Foreword

Government expenditure and Economic Growth in the State of Jammu and Kashmir: A Unit Root and Co-integration Approach with Error Correction Model
Samir Ul Hassan and Biswambhara Mishra

The Case for an Entrenched Balanced Budget Constitutional Provision in Ghana
Nicholas Amponsah and Samuel Pimpong

The High Costs of Capital Appreciation Bonds and Intertwined Bond Usage: Evidence from Puerto Rico
Brandy Hadley and Jim Estes

A Practice-Relevant Approach for Revenues Recognition in the Public Sector Entities: A Practitioner's perspective
Hassan A.G. Ouda

ICGFM Ad Hoc Committee on International Accounting Standards: Report on Activities
Michael Parry

 

2016: Volume XVI, Number 1

Foreword

The State of Governmental and Not-For-Profit Accounting Education in Ghanaian Collegiate Business Schools
Joseph Mensah Onumah and Emmanuel Mensah

Governmental Capital assets: How Far Should the Accounting Recognition of These Assets Go?
Prof. Dr. Hassan A. G. Ouda

Government Financial Reporting - Good Practices from sub-Saharan Africa
Andy Wynne and Fred Mear

Implementation of Financial Reporting Badan Layanan Umum Daerah (BLUD) Under PP No. 71 2010 about Government Accounting Standards on dr . H. Moh. Anwar Hospital Sumenep-Indonesia
Mohammad Herli, Hafidhah, and Ashfi Humaira

 

2015: Volume XV, Number 2

Foreword

Suitability of EPSAS for the government accounting system in Poland
Wojciech A. Nowak

Towards a common conceptual framework for Public Sector Accounting in Europe? – A comparative study of the IPSAS framework and the conceptual approach applied by the German federal state of Hessen
Andreas Glöckner

Technical Challenges Facing the Implementation of Performance Budgeting and Accrual budgeting
Prof. Dr. Hassan A. G. Ouda

The Development of Public Sector Accounting and Financial Reporting in Sri Lanka
Nagalinagm Nagendrakumar, Mangala Fonseka, Kumudinie Dissanayake

The Influence of Budget Transparency on Quality of Governance
Bassam A. Albassam, Ph.D.

 

2015: Volume XV, Number 1

Foreword

Designing a Data-Centric Universal Architecture for International Assistance
John Burg

Making Governmental Accounting More Practice-Relevant: Practitioner's Perspective
Hassan A. G. Ouda

Administrative Classification of the Budget: Practical Experience of Reform in Tajikistan
Michael Parry and George Gridilian

Results-Based Systems Are the Path Towards Results-Oriented Government
Hassan A. G. Ouda

ICGFM Ad Hoc Committee on Accounting Standards - Proposed Changes to the Cash Basis Standard
Michael Parry, Anthony Bennett, Jesse Hughes, Michael Parry, Maru Tjihumino, Andrew Wynne, Members of the ICGFM Ad Hoc Committee on International Accounting Standards

 


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