Your assignment is to prepare and submit a paper on application of modern accounting standards to enhance efficiency in the public sector. Conversion of governments to use International Public Sector Accounting Standards (IPSASs) which is based on the principles of accrual is being advocated by the donor community for adoption by the developing countries (Aggestam-Pontoppidan, 2011, p. 29). Proposers of the adoption of accrual-based accounting standards in the public sector argue that the approach will increase accountability and transparency in addition to allowing for improved monitoring of the public debt and liabilities against their economic implications to the country (Chang, Chen, and Chow, 2008, p. 483).


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