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

Sellami, Yosra Mnif; Gafsi, Yosra

doi:10.1080/01900692.2017.1405444

Cited by 48 publications

(72 citation statements)

References 28 publications

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“…Second, diffusion theory directs attention towards taking a closer look at 'formal' and 'actual' implementation of IPSASs. While some previous studies treat IPSASs adoption as a dichotomous variable (adopters vs. non-adopters; Sellami and Gafsi, 2019), this paper showed that countries can also make some adaptations to the IPSASs during the process of adoption (see, for example, the research of Ada and Christiaens [2019] on 'formal' decision vs. 'material' implementation, or on Baskerville and Grossi's [2019] study on the 'glocalisation' of IPSASs). Using such an approach helped to better understand these issues.…”

Section: Discussionmentioning

confidence: 81%

“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries

Polzer

Gårseth‐Nesbakk

Adhikari

2019

IJPSM

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Purpose -This research aims to provide a global overview of the adoption status of IPSASs in the different contexts of developed and developing countries on central government level, particularly delineating key reform issues and attempts to overcome these.Design/methodology/approach -The material for this paper was derived through document analysis and a synthesis of prior research. Applying an analytical framework that combines neo-institutional theory with diffusion theory, this material is re-analysed.Findings -There are substantial differences regarding whether countries acknowledge having experienced large implementation challenges and the extent to which the reform benefits have been achieved. The study sheds light on the (institutional) underpinnings of these differences.Research limitations/implications -First, the analysis could be extended to regional and local governments, as well as social funds. Both qualitative and quantitative strategies are suggested.Second, the implementation of the conceptual framework deserves further attention. Third, further research should more thoroughly scrutinise cost-benefit analyses used for justifying the (non)implementation of IPSASs, and in particular the assumptions that are being made in such analyses.Practical implications -The paper informs policymakers and standard setters by delineating the areas and issues complicating the widespread adoption of IPSASs across countries, including pointing out directions to overcome these.Social implications -Substantial amounts of public money are invested internationally to converge accounting standards and translate them into native languages. A close(r) monitoring is needed to ensure that these efforts obtain sufficient value for money.Originality/value -This study is original as it applies an analytical framework that combines neoinstitutional theory and diffusion theory to examine public sector accounting convergence issues internationally. Such an approach explicitly puts a focus on decoupling between reform 'walk' (decision) and 'talk' (implementation) and helps to analyse the reasons for this decoupling.

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Section: Discussionmentioning

confidence: 81%

“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries

Polzer

Gårseth‐Nesbakk

Adhikari

2019

IJPSM

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“…Advocating IPSAS adoption to "strengthen public finance management …, thereby increasing transparency and accountability" (IPSASB, 2016, p. 16) is often justified as "international best practices" (Heald, 2012, p. 46). Sellami and Gafsi (2017) empirically demonstrated the institutional factors and cost of IPSAS adoption to improve the transparency and comparability of financial statements, such as public external funding, the degree of external openness, and the importance of internal public-sector organizations. However, the benefits of IPSAS adoption have not been empirically explored.…”

Section: Strengthening Fiscal Transparency: What Does Ipsas Already Omentioning

confidence: 99%

Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency

Kartiko

Rossieta

Martani

et al. 2018

BAR, Braz. Adm. Rev.

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This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency. Performing content analysis and Confirmatory Factor Analysis (CFA) on a sample covering 77 countries from 2008 to 2015, measurement indicates the relative importance and significance of financial performance statements and accrual accounting policies, such as nonexchanged and exchanged transactions as accrual level constructors. Conducting panel data regression, we find that accrual level scores meet the requirements of the external validity test, as indicated by their positive association with the International Budget Initiative's (IBP) fiscal transparency index. The evidence suggests that central governments should strategically implement accrual-based IPSAS. Accrual practices (implicitly or explicitly) based on IPSAS strengthen fiscal transparency when it prioritises developing accrual accounting policies substantially rather than accrual commitment and the completeness of reports.

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“…This implies that capacity building to implementer's particulary accounting and auditing staff as well as decision makers facilitates effective implementation of accrual based IPSAS. Not interestingly, Mnif Sellami and Gafsi (2019) revealed that level of education had a negative influence on the implementation of accrual based IPSAS whereas extent of external openness and availability of external funding had positive and significant influence. Besides Agyemang and Yensu (2018) as well as Mnif Sellami and Gafsi (2019); Harun et al (2019) added that, prsesence of inadequate qualified accountants and auditors limits the adoption and implementation of accrual based IPSAS in the Local and Central Governments.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Previous studies have concentrated on the effects of adoption of IPSAS, harmonisation in the public sector financial reporting, legitimation of accrual accounting and transparency as well as accountability (Matekele and Komba 2019;Mbelwa et al 2019;Miraj and Wang 2019;Mnif Sellami and Gafsi 2019;Muraina 2020;Kartiko et al 2018;Baskerville and Grossi 2019). Other scholars have dedicated their studies on economic and institutional factors affecting implementation of accrual based IPSAS (Mnif Sellami and Gafsi 2019;Brusca et al 2013;Iyoha and Owolabi 2012). These researches have attempted to provide answers to attractive and motivating questions despite the fact that, they have ignored the individual attributes of the accountants and auditors.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Demographic Attributes in the Implementation of Accrual-Based International Public Sector Accounting Standards

Matekele¹,

Komba²

2020

jeb

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

Cited by 48 publications

References 28 publications

“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries

“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries

Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency

The Influence of Demographic Attributes in the Implementation of Accrual-Based International Public Sector Accounting Standards

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