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Revisiting international public sector accounting standards adoption in developing countries

Revisiting international public sector accounting standards adoption in developing countries
Revisiting international public sector accounting standards adoption in developing countries
Based on a comprehensive review of recent studies on IPSAS adoption around the globe, we develop in this article a conceptual model to examine alternative predictors of adoption for developing countries. Drawing from this framework, we develop a rigorous econometric modelling on the impact of legal, political and accounting environments in the developing countries’ drive for IPSAS adoption. Contrary to what existing literature projects, our study reveals that a country’s IFRS and ISA experience is more important and significant drivers of IPSAS adoption compared to IFRS adoption. Likewise, political system, regulatory enforcement, lenders and borrowers’ rights and the level of corruption in a country also influence IPSAS adoption.
0190-0692
1
Doorgakunt, Lakshi
bb209017-1f09-4151-b221-2f4fd90d079c
Omoteso, Kamil
28dd2c05-6817-4214-911f-10ff29447011
Mirosea, Nitri
d2aab9a7-eeee-4e28-bf2a-d086fd9a1502
Boolaky, Pran Krishansing
01bd3e37-9c5b-43d9-bb3a-50e9249b0966
Doorgakunt, Lakshi
bb209017-1f09-4151-b221-2f4fd90d079c
Omoteso, Kamil
28dd2c05-6817-4214-911f-10ff29447011
Mirosea, Nitri
d2aab9a7-eeee-4e28-bf2a-d086fd9a1502
Boolaky, Pran Krishansing
01bd3e37-9c5b-43d9-bb3a-50e9249b0966

Doorgakunt, Lakshi, Omoteso, Kamil, Mirosea, Nitri and Boolaky, Pran Krishansing (2021) Revisiting international public sector accounting standards adoption in developing countries. International Journal of Public Administration, 1. (doi:10.1080/01900692.2021.1925692).

Record type: Article

Abstract

Based on a comprehensive review of recent studies on IPSAS adoption around the globe, we develop in this article a conceptual model to examine alternative predictors of adoption for developing countries. Drawing from this framework, we develop a rigorous econometric modelling on the impact of legal, political and accounting environments in the developing countries’ drive for IPSAS adoption. Contrary to what existing literature projects, our study reveals that a country’s IFRS and ISA experience is more important and significant drivers of IPSAS adoption compared to IFRS adoption. Likewise, political system, regulatory enforcement, lenders and borrowers’ rights and the level of corruption in a country also influence IPSAS adoption.

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More information

Accepted/In Press date: 6 June 2021
e-pub ahead of print date: 6 June 2021

Identifiers

Local EPrints ID: 468985
URI: http://eprints.soton.ac.uk/id/eprint/468985
ISSN: 0190-0692
PURE UUID: 1ff6497d-4b7e-4141-b629-b2611e84ce48
ORCID for Lakshi Doorgakunt: ORCID iD orcid.org/0000-0001-6221-0693

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Date deposited: 02 Sep 2022 19:03
Last modified: 17 Mar 2024 04:09

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Contributors

Author: Lakshi Doorgakunt ORCID iD
Author: Kamil Omoteso
Author: Nitri Mirosea
Author: Pran Krishansing Boolaky

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