Harmonisation of the accounting treatment of depreciation in public institutions: Lessons from the Congolese experience with IPSAS standards in Idiofa

Abstract

This article analyses the implementation of International Public Sector Accounting Standards (IPSAS) in local institutions in the Democratic Republic of the Congo, particularly in Idiofa. The aim is to assess the degree of regulatory convergence and the challenges relating to financial and documentary governance.

The research is based on an institutional assessment, surveys of financial and technical staff, and statistical tests (χ²) to measure the influence of institutional, functional and individual variables. The results were compared with theories of public governance, normative convergence and benchmarking methodology.

The analyses reveal a partial formalisation of depreciation procedures (χ² = 4.21; p = 0.24) and a harmonisation of depreciation periods that is close to statistical significance (χ² = 6.34; p = 0.09). IPSAS alignment by function is significant (χ² = 9.87; p = 0.04), confirming that financial officers perceive a higher level of compliance. Length of service influences the use of IPSAS standards (χ² = 11.52; p = 0.02), with longer-serving staff exhibiting cultural resistance. Document quality shows a significant trend (χ² = 7.14; p = 0.07), with weaknesses at REGIDESO and SNEL. In conclusion, the complete absence of consolidated dashboards (χ² = 0.00; p = 1.00) highlights a systemic shortcoming.

These results confirm the structural limitations in governance and documentation, and the need for digital modernisation. They are consistent with the findings of other studies on the importance of management tools and transparency.

Convergence with IPSAS cannot be reduced to a mere transposition of standards. It requires legal reform, capacity building, participatory governance and appropriate digital tools to ensure transparency and international comparability.

Keywords: Accounting treatment; Depreciation; Convergence; IPSAS standards in Idiofa.

Received Date: June 19, 2026

Accepted Date: July 10, 2026

Published Date: August 01, 2026

Available Online at: https://www.ijsrisjournal.com/index.php/ojsfiles/article/view/901