A post on the "Governance for Development" blog of the World Bank discusses a recent review article on the adoption of the International Public Sector Accounting Standards (IPSAS) in emerging economies and low-income countries. The review was authored by Tobias Polzer, together with Pawan Adhikari, Cong Phuong Nguyen and Levi Gårseth-Nesbakk, and published in the Journal of Public Budgeting, Accounting and Financial Management. The blog post can be accessed here while the corresponding article can be downloaded here.