Revisiting International Public Sector Accounting Standards Adoption in Developing Countries
Journal article
Boolaky Doorgakunt, Lakshi D, Omoteso, Kamil, Mirosea, Nitri and Boolaky, Pran Krishansing 2021. Revisiting International Public Sector Accounting Standards Adoption in Developing Countries. International Journal of Public Administration. 45 (13), pp. 948-963. https://doi.org/10.1080/01900692.2021.1925692
| Authors | Boolaky Doorgakunt, Lakshi D, Omoteso, Kamil, Mirosea, Nitri and Boolaky, Pran Krishansing |
|---|---|
| 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. |
| Keywords | IPSAS; Public Sector Accounting; Developing Countries; Institutions |
| Year | 2021 |
| Journal | International Journal of Public Administration |
| Journal citation | 45 (13), pp. 948-963 |
| Publisher | Taylor & Francis |
| ISSN | 1532-4265 |
| Digital Object Identifier (DOI) | https://doi.org/10.1080/01900692.2021.1925692 |
| Web address (URL) | https://www.tandfonline.com/doi/full/10.1080/01900692.2021.1925692 |
| hdl:10545/625862 | |
| Output status | Published |
| Publication dates | 06 Jun 2021 |
| Publication process dates | |
| Deposited | 09 Jul 2021, 12:34 |
| Accepted | 2021 |
| Contributors | University of Derby |
| File | File Access Level Restricted |
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