This paper has two main objectives. Firstly, it reviews relevant literature on the experiences of different levels of governments worldwide in adopting public sector accrual accounting (PSAA). Secondly, it critically analyses these studies and seeks to identify gaps in the extant literature to provide suggestions for future research. We reviewed and analysed 136 peer-reviewed journal articles on PSAA over a 23-year period spanning different levels of government worldwide. Our review and analysis suggest that the adoption of PSAA by different levels of government worldwide has been a long and complex process requiring possibly substantial implementation costs that are undisclosed to the public. Owing to the absence of high-quality research providing empirical evidence of the benefits of PSAA, we conclude that thus far, the benefits of PSAA to government and citizens have yet to be substantiated. A limitation of this paper is that it is confined to the keywords used in the literature search. Nonetheless, the approach of aggregating and analysing these articles collectively allows this paper to not only provide useful insights into understanding the determinants and outcomes of PSAA but also to offer meaningful directions for future research with regards to multi-level PSAA.

中文翻译：

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公共部门不同层次的权责发生制会计：系统文献回顾

本文有两个主要目标。首先，它回顾了全球不同级别政府在采用公共部门权责发生制会计（PSAA）方面的经验的相关文献。其次，它批判性地分析了这些研究，并试图找出现有文献中的空白，为未来的研究提供建议。我们在 23 年期间审查并分析了 136 篇关于 PSAA 的同行评审期刊文章，涵盖全球不同级别的政府。我们的审查和分析表明，全球各级政府采用 PSAA 是一个漫长而复杂的过程，可能需要大量未向公众披露的实施成本。由于缺乏高质量的研究提供PSAA益处的经验证据，我们得出结论，到目前为止，PSAA 对政府和公民的好处尚未得到证实。本文的局限性在于它仅限于文献检索中使用的关键字。尽管如此，汇总和分析这些文章的方法使本文不仅为理解 PSAA 的决定因素和结果提供了有用的见解，而且为未来有关多层次 PSAA 的研究提供了有意义的方向。