The adoption of IPSAS (accrual accounting) in Indonesian local government: a neo-institutional perspective
Journal article
Boolaky, Pran, Mirosea, Nitri and Omoteso, Kamil 2019. The adoption of IPSAS (accrual accounting) in Indonesian local government: a neo-institutional perspective. International Journal of Public Administration. https://doi.org/10.1080/01900692.2019.1669047
| Authors | Boolaky, Pran, Mirosea, Nitri and Omoteso, Kamil |
|---|---|
| Abstract | This study investigates the speed and drivers of IPSAS adoption in Indonesia. Using data from 205 local government entities, the results show while the interaction between auditors and representatives of opposition on the council has more impact on the speed of adoption than with the councillors representing the government, the timing of the council meeting has delayed the adoption of IPSAS accrual. Government grant, Supreme Audit Office, councillors and religious beliefs are the isomorphic drivers of IPSAS adoption. Our results support the hypotheses that the three institutional pressures (coercive, mimetic and normative) influence the speed of IPSAS adoption. |
| Keywords | Indonesia; IPSAS adoption; speed of adoption; isomorphic pressures |
| Year | 2019 |
| Journal | International Journal of Public Administration |
| Publisher | Routledge |
| ISSN | 01900692 |
| 15324265 | |
| Digital Object Identifier (DOI) | https://doi.org/10.1080/01900692.2019.1669047 |
| Web address (URL) | http://hdl.handle.net/10545/624209 |
| hdl:10545/624209 | |
| Publication dates | 02 Oct 2019 |
| Publication process dates | |
| Deposited | 09 Oct 2019, 09:21 |
| Accepted | 15 Sep 2019 |
| Contributors | Griffith University and University of Derby |
| File | File Access Level Open |
| File |
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