Article2017

Institutional and Economic Factors Affecting the Adoption of International Public Sector Accounting Standards

81 citations0/0 files storedInternational Journal of Public Administration

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

This article investigates the environmental factors associated with countries’ decision to adopt International Public Sector Accounting Standards (IPSAS). Based on a sample of 110 countries, the results reveal a positive influence of external public funding (coercive isomorphic pressure), the degree of external openness (mimetic isomorphic pressure), and public sector organizations’ importance on IPSAS adoption. They show a negative effect of the availability of local GAAP on this decision, whereas education level (normative isomorphic pressure) is a nonsignificant factor.This research contributes to the international accounting literature in the public sector. The results are relevant to standard-setters, regulators, researchers, international financial organizations, and non-adopting countries.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1974Theories of Economic Regulation 1974Theories of Economic Regulation 2010Implications for GAAP from an analysis of positive research in accounting 2006An analysis of the factors affecting the adoption of international accounting standards by developing countries 2003Government Accounting: An Assessment of Theory, Purposes and Standards 2010National Adoption of International Accounting Standards: An Institutional Perspective

Cited by

2019An empirical investigation of determinants of sustainability report assurance in France 2020The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam 2019“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries 2019A theoretical basis for public sector accrual accounting research: current state and perspectives 2020A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)

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