This paper intends to contribute to the body of literature that explores the drivers and reasons for public sector organizations’ accounting reforms. In 2009, the World Food Programme (WFP) became the first United Nations system organization to successfully implement International Public Sector Accounting Standards (IPSAS) and full accruals accounting. This paper reviews the applicability of the contingency model (Lueder, 1992) and its subsequent version (Financial Management Reform model, Lueder, 2002) to intergovernmental organizations such as those making up the United Nations system. The WFP’s case is presented through the conceptual lens of the contingency framework and the case study findings are then used to further develop the contingency model for application to accounting reforms in intergovernmental organizations.

IPSAS adoption by the World Food Programme: An Application of the Contingency Model to Intergovernmental Organizations

ALESANI, DANIELE;STECCOLINI, ILEANA
2012

Abstract

This paper intends to contribute to the body of literature that explores the drivers and reasons for public sector organizations’ accounting reforms. In 2009, the World Food Programme (WFP) became the first United Nations system organization to successfully implement International Public Sector Accounting Standards (IPSAS) and full accruals accounting. This paper reviews the applicability of the contingency model (Lueder, 1992) and its subsequent version (Financial Management Reform model, Lueder, 2002) to intergovernmental organizations such as those making up the United Nations system. The WFP’s case is presented through the conceptual lens of the contingency framework and the case study findings are then used to further develop the contingency model for application to accounting reforms in intergovernmental organizations.
2012
Alesani, Daniele; G., Jensen; Steccolini, Ileana
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11565/3729196
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