The Reality of Accountability and Transparency in the Adoption of International Public Sector Accounting Standards (An Exploratory Study in Public Administrative Entities in Lattakia Governorate)

Abstract

This research aimed to study the reality of accountability and transparency in administrative public entities in Lattakia Governorate under the adoption of the International Public Sector Accounting Standards (IPSAS). This study came in response to the requirements of financial and administrative reform, especially in light of the economic challenges facing governments, which have created an urgent need for effective public financial management based on transparency and accountability.

The research relied on the exploratory approach. Data was collected through a questionnaire distributed to account inspectors and administrative accountants in the governorate during April 2025. The data was analyzed using the One-Sample T-Test after verifying the normal distribution, relying on the SPSS program.

The results showed a positive evaluation of both accountability and transparency in the event of adopting IPSAS. It was found that these standards contribute to providing accurate and reliable financial information, which supports monitoring and accountability processes and helps entrench a culture of transparency.