Analyzing Financial Transparency, IPSAS Compliance, and Accountability in Selected United Nations Entities
DOI:
https://doi.org/10.54518/ebh.5.5.2026.1630Keywords:
Financial Accountability, Financial Transparency, International Organizations, IPSAS Compliance, Public Sector Accounting, United NationsAbstract
The financial governance of international organizations requires transparent reporting, consistent application of accounting standards, and effective financial accountability because these organizations manage substantial resources from member states and donors. This study aims to assess the level of financial transparency, IPSAS compliance, and financial accountability among selected UN entities during the 2015–2024 period. A quantitative descriptive design and content analysis method were employed using annual financial statements and reports from WHO, UNDP, and UNICEF. Three organizations were purposively selected from 30 international organizations based on the availability of financial statements, IPSAS adoption, complete reporting during the observation period, and relatively stable funding. Data from 30 organization-year observations were assessed using predetermined indicators and analyzed descriptively with EViews 12. The findings show that IPSAS compliance achieved the highest mean score (3.863), followed by financial transparency (3.847) and financial accountability (3.433). Financial transparency and IPSAS compliance were relatively consistent, whereas financial accountability showed greater variation, particularly in audit finding follow-up. The study concludes that strong reporting and accounting practices should be accompanied by more consistent accountability and corrective-action disclosure mechanisms.
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Copyright (c) 2026 Muhammad Rizky, Rita Martini, Endah Widyastuti, Zaliah, Sri Wahyuni, Yusman Yacob
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