Institutional and Economic Factors Affecting the Adoption of International Public Sector Accounting Standards

Yosra Mnif Sellami and Yosra Gafsi

International Journal of Public Administration, 2019, vol. 42, issue 2, 119-131

Abstract: This article investigates the environmental factors associated with countries’ decision to adopt International Public Sector Accounting Standards (IPSAS). Based on a sample of 110 countries, the results reveal a positive influence of external public funding (coercive isomorphic pressure), the degree of external openness (mimetic isomorphic pressure), and public sector organizations’ importance on IPSAS adoption. They show a negative effect of the availability of local GAAP on this decision, whereas education level (normative isomorphic pressure) is a nonsignificant factor.This research contributes to the international accounting literature in the public sector. The results are relevant to standard-setters, regulators, researchers, international financial organizations, and non-adopting countries.

Date: 2019
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DOI: 10.1080/01900692.2017.1405444

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