The importance and challenges of the implementation of IPSAS accrual basis to the public sector: The case of Kosovo
Bibliographic record
Abstract
This paper aims to determine the importance and challenges of the reform and transition towards the International Public Sector Accounting Standards’ (IPSASs’) accrual accounting and its implementation in the public sector in Kosovo. A survey obtained primary data from a considerable representative sample of officials from budget organizations and institutions and members of publicly owned enterprises (POEs) and professional societies. The study analyzed the collected data using descriptive statistics, correlation and the Chi-Square and Kruskal–Wallis H tests. The reform contributes significantly to a better decision-making process and the use of public funds. It reflects the true long-term implications of policy decisions and therefore helps governments demonstrate accountability in the use of public funds. Despite the identified challenges, the study justifies the suggested reform in Kosovo. The findings emphasize its importance for improving accountability, transparency and financial management and building public confidence in information and the country’s macro-fiscal sustainability position.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.006 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.004 | 0.004 |
| Scholarly communication | 0.004 | 0.002 |
| Open science | 0.000 | 0.002 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".