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dc.contributor.authorBergmann, Andreas-
dc.contributor.authorFuchs, Sandro-
dc.date.accessioned2018-09-06T14:06:39Z-
dc.date.available2018-09-06T14:06:39Z-
dc.date.issued2017-
dc.identifier.issn1758-5899de_CH
dc.identifier.issn1758-5880de_CH
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/10297-
dc.description.abstractThis article will describe the implementation of International Public Sector Accounting Standards (IPSAS) in UN System Organizations and consider technically controversial issues such as revenue recognition in more detail. Based on the IPSAS financial statements of 24 UN System Organizations, the article provides an overview about current funding schemes and key issues related to conditional contributions. Results show a heterogeneous funding mix for UN System Organizations while, overall, voluntary contributions remain the most important revenue source. The main accounting implication arises from conditional voluntary contributions with specified performance obligations, requiring an entity to defer revenue and recognize a liability. Although all analysed UN System Organizations report under the same accounting principles, there exist differences in the level of information concerning conditional contributions and outstanding performance obligations. The article concludes that IPSAS bears the capacity to increase overall financial accountability and to trigger management debates about issues such as resource dependency, topics being discussed by other contributions in this special issue. Overall it is argued that IPSAS shall not be seen as a mere technical exercise, but as a management tool to ensure a flexible funding scheme to successfully achieve an entity’s long-term objectives.de_CH
dc.language.isoende_CH
dc.publisherWileyde_CH
dc.relation.ispartofGlobal Policyde_CH
dc.rightsLicence according to publishing contractde_CH
dc.subjectDecision-Makingde_CH
dc.subjectISPASde_CH
dc.subjectUNde_CH
dc.subject.ddc657: Rechnungswesende_CH
dc.titleAccounting standards for complex resources of international organizationsde_CH
dc.typeBeitrag in wissenschaftlicher Zeitschriftde_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInstitut für Verwaltungs-Management (IVM)de_CH
dc.identifier.doi10.1111/1758-5899.12454de_CH
zhaw.funding.euNode_CH
zhaw.issue55de_CH
zhaw.originated.zhawYesde_CH
zhaw.pages.end35de_CH
zhaw.pages.start26de_CH
zhaw.publication.statuspublishedVersionde_CH
zhaw.volume8de_CH
zhaw.publication.reviewPeer review (Publikation)de_CH
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Bergmann, A., & Fuchs, S. (2017). Accounting standards for complex resources of international organizations. Global Policy, 8(55), 26–35. https://doi.org/10.1111/1758-5899.12454
Bergmann, A. and Fuchs, S. (2017) ‘Accounting standards for complex resources of international organizations’, Global Policy, 8(55), pp. 26–35. Available at: https://doi.org/10.1111/1758-5899.12454.
A. Bergmann and S. Fuchs, “Accounting standards for complex resources of international organizations,” Global Policy, vol. 8, no. 55, pp. 26–35, 2017, doi: 10.1111/1758-5899.12454.
BERGMANN, Andreas und Sandro FUCHS, 2017. Accounting standards for complex resources of international organizations. Global Policy. 2017. Bd. 8, Nr. 55, S. 26–35. DOI 10.1111/1758-5899.12454
Bergmann, Andreas, and Sandro Fuchs. 2017. “Accounting Standards for Complex Resources of International Organizations.” Global Policy 8 (55): 26–35. https://doi.org/10.1111/1758-5899.12454.
Bergmann, Andreas, and Sandro Fuchs. “Accounting Standards for Complex Resources of International Organizations.” Global Policy, vol. 8, no. 55, 2017, pp. 26–35, https://doi.org/10.1111/1758-5899.12454.


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