The adoption of IPSASs in South Asia: A comparative study of seven countries

Adhikari, Pawan; Mellemvik, Frode

doi:10.1108/s1479-3563(2010)0000010012

Cited by 39 publications

(55 citation statements)

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“…Although not to the same extent as studies of Western countries, research covering the efforts of developing countries to streamline their public sector accounting systems has increased in recent years (Adhikari and Mellemvik, 2010;Hopper et al, 2017). Particularly, international organisationsthe World Bank (WB) and the International Monetary Fund (IMF) -push ACC.A and IPSASs as being allegedly important to improve day-to-day accounting (Goddard et al, 2016;Harun et al, 2012).…”

Section: Introductionmentioning

confidence: 99%

“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: Introductionmentioning

confidence: 99%

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

Polzer

Gårseth‐Nesbakk

Adhikari

2019

IJPSM

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“…Research has shown how donor agencies and international financial institutions (IFIs) coercively seek to bring about standardisation, especially in developing countries. Literature suggests that substantial financial dependence on foreign aid from IFIs such as the WB implies that the state was no longer the sole orchestrator of reform policies (Adhikari & Mellemvik, 2010). Financial dependence on IFIs meant that accountability, in terms of efficient use of resources, played an important role in donor-recipient relationships, to the extent that most developing countries were not left with much choice (Adhikari & Mellemvik, 2010;Mantzari, Sigalas & Hines, 2017;Irvine, 2008;Neu, Ocampo, Garica & Zepeda, 2002;Mir & Rahman, 2005).…”

Section: Introductionmentioning

confidence: 99%

Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives

Krishnan

2018

Accounting Forum

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Influence of Transnational Economic Alliances on the IFRS Convergence Decision in India-Institutional Perspectives Highlights  Decision-making for IFRS convergence within nation states significantly influenced by traditional trade and economic alliances.  Influences exerted through transnational policy networks between institutional fields  Impact of influences determined by power balance between local and transnational actors embedded in different institutional fields.  Indirect effect of US delays in IFRS convergence on India as a result of cross country economic ties.

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“…These developments can also be seen within the context of a worldwide move to adopt New Public Management (NPM) techniques. For example, Adhikari and Mellemvik (2010) have chartered the rapid take-up of these standards in a variety of different countries, and the trend is for them and international organizations to join the path towards IPSAS adoption or convergence (Christiaens et al, 2010).…”

mentioning

confidence: 99%

Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain

Brusca

Montesinos

Chow³

2013

Public Money & Management

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The adoption of IPSASs in South Asia: A comparative study of seven countries

Cited by 39 publications

References 40 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

Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives

Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain

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