Assessing the countries’ convergence to IPSAS from a cultural perspective
Paula Gomes dos Santos,
Fábio Albuquerque
Abstract:Purpose
This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional factors include countries’ contextual and macroeconomic characteristics.
Design/methodology/approach
Logistic and probit regression models were used to identify the factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countr… Show more
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