Revisiting International Public Sector Accounting Standards Adoption in Developing Countries

被引：7

作者：

Boolaky Doorgakunt, Lakshi D.

Omoteso, Kamil

Mirosea, Nitri

Boolaky, Pran Krishansing ^{[1
,2
,3
,4
]}

机构：

[1] Kaplan Business Sch, Sydney, NSW, Australia

[2] Derby Univ, Derby, England

[3] Griffith Univ, Nathan, Qld, Australia

[4] Nexia Baker Arenson, Port Louis, Mauritius

来源：

INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION | 2022年 / 45卷 / 13期

关键词：

IPSAS; public sector accounting; developing countries; institutions; IFRS ADOPTION; INSTITUTIONAL FACTORS; INVESTOR PROTECTION; CORRUPTION; TRANSPARENCY; MANAGEMENT; QUALITY;

D O I：

10.1080/01900692.2021.1925692

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

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.

引用

页码：948 / 963

页数：16

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