Global Evidence Map on IPSAS Adoption in Low- and Middle-Income Countries, 2010-2026

A scoping review and evidence gap map on International Public Sector Accounting Standards (IPSAS) adoption. The work synthesizes 120 high-impact studies selected from 860 relevant records, covering literature from 2010 to 2026. It was authored by Gabriel Osei Forkuo and last updated in March 2026.

Use Cases

• Identify research gaps in IPSAS implementation based on the evidence gap map methodology.
• Analyze trends in public sector accounting governance based on the synthesized review of 120 studies.
• Study the application of relevance-citation scoring algorithms for literature review automation.

Strengths

• Follows PRISMA-ScR and JBI methodology for systematic scoping reviews.
• Applies a relevance-citation scoring algorithm to filter 860 records to 120 high-impact studies.
• Searches nine major academic databases, including PubMed and WHO ICTRP, for comprehensive coverage.

Limitations

• Row count is unknown, which may limit suitability assessment.
• Column-level documentation is absent; field semantics must be inferred after download.
• Data may reflect publication bias inherent to the selected academic databases.

Provenance

Source

Gabriel Osei Forkuo

Collection Method

Conducted via a scoping review and evidence gap map using a Python 3.12 automation script for database searches.

Time Range

2010–2026

Freshness

Last updated 2026-03-21 22:29:14; freshness should be verified.

Geography

Low- and middle-income countries (global scope)