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
AuthorsBoolaky, 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.

KeywordsIndonesia; IPSAS adoption; speed of adoption; isomorphic pressures
Year2019
JournalInternational Journal of Public Administration
PublisherRoutledge
ISSN01900692
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 dates02 Oct 2019
Publication process dates
Deposited09 Oct 2019, 09:21
Accepted15 Sep 2019
ContributorsGriffith University and University of Derby
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