A study exploring the adoption of cash IPSAS in the Solomon Islands: the case of the provincial governments

Marianne Oru, Anil K. Narayan, Asheq Rahman and Peni Fukofuka

Pacific Accounting Review, 2024, vol. 37, issue 1, 25-47

Abstract: Purpose - This study aims to examine the adoption of the cash-basis International Public Sector Accounting Standard (or for short cash IPSAS) within a problematic provincial government institution in the Solomon Islands. Design/methodology/approach - An interpretive methodology that uses qualitative data techniques such as interviews and document analysis was used for this study. A total of 30 semi-structured interviews were held in 2022 at both levels of government (national and provincial). Documents included government, social media and historical or archival data. Thematic data analysis, which frames the discussions for this study, was conducted. Findings - This study illustrates how the integration of the cash IPSAS with a locally designed funding framework called the Provincial Capacity Development Fund (PCDF) has successfully transformed the provincial government financial system, which has led to restoring the problematic image of the provincial government system in the Solomon Islands. Practical implications - The study provides a practical example of how locally designed, neoliberal accounting tools inspired by new public management (NPM) doctrines can aid the efforts to achieve greater accountability. Policymakers, standard setters and regulators therefore, should promote and enforce an integrated approach to reform, reflecting the localities of developing countries when proposing international best practices such as IPSAS. Social implications - The study contributes to the discussion on the role of accounting in its wider social context. The paper highlights how accounting as a calculative tool is instrumental in mediating conflict between political rival groups in the Solomon Islands. Originality/value - This study is original and offers a unique perspective on the broader societal role of the cash IPSAS standard. Its implications are significant in addressing societal changes as a result of colonialism.

Keywords: Cash basis International Public Sector Accounting Standard (IPSAS); Disciplinary power; Enclosure; Kastoms; Wantok; Provincial governments; Solomon Islands (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:parpps:par-10-2023-0143

DOI: 10.1108/PAR-10-2023-0143

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