The diversity in reformed governmental financial information systems created a need for harmonized international accounting standards, resulting in the elaboration of the IPSAS (International Public Sector Accounting Standards). By means of a survey on experts, this study examines the extent to which European governments adopt IPSAS accrual accounting and how the differing levels of adoption can be explained. The study reveals diversity in the adoption process of IPSAS and accrual accounting. Some governments still use cash based accounting. Only a minority apply IPSAS. The majority of local and central governments apply accrual accounting disregarding IPSAS. The trend toward accrual accounting can be explained by the need for transparency and efficiency. The fact that the IPSAS are unique and offer specific know-how is the main argument for making use of them. However, a number of jurisdictions do not adopt IPSAS because they transfer their own local business accounting rules
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Inclusive, comprehensive Stakeholder Identification and Mapping processes are vital for successful environmental management. This is relevant as multi‐disciplinary collaboration becomes increasingly popular, and the diversity of people influenced by, or involved in, the management of most projects is greater than ever before. Understanding how relevant parties are analysed in environmental management programmes is required to enable robust and considered methodologies as well as successful, just and equitable outcomes. The aim of this study was to improve the attribute mapping process, increasing transparency and ensuring representation is both comprehensive and equitable. A rapid scoping review of Scopus and Web of Science was undertaken to collate and analyse peer‐reviewed, published evidence on stakeholder analysis, with a focus on the mapping processes involved in identifying stakeholders and their attributes. Of the Initial 359 identified papers, 61 were included after three stages of screening. Our results indicate that there is little consistency among practitioners to ensure that Identifying and Mapping Stakeholders is representative: <20% of Case Studies (n = 9) checked the relevancy of their stakeholders after identification. Additionally, definitions at all stages of the stakeholder analysis process were inconsistent across the case studies. Fewer than half of the Case Studies included a definition of Stakeholder (n = 22) or of stakeholder analysis (n = 25). Capturing a representative sample of relevant parties, without compromising on efficiency, financial or practical constraints, is difficult. Having consistent definitions for the term Stakeholders and stakeholder analysis within environmental management is an important step. Based on the scoping review, we formalise the Analysis process into six stages. Through the scoping review findings, a decision support tool, MAPTkit (Mapped Attribute Profiling Toolkit) was developed to visualise the heterogeneity and representation of stakeholders across several user‐determined attributes. This tool is non‐prescriptive, drawing attention to potential issues with stakeholder analysis, such as misrepresentation of real‐world stakeholder communities. This ensures engagement across the full range of people to ensure that environmental management projects are multi‐disciplinary and collaborative, while promoting fair and equitable representation.
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