Revisiting International Public Sector Accounting Standards Adoption in Developing Countries

Lakshi D Boolaky Doorgakunt, Kamil Omoteso, Nitri Mirosea and Pran Krishansing Boolaky

International Journal of Public Administration, 2022, vol. 45, issue 13, 948-963

Abstract: 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.

Date: 2022
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DOI: 10.1080/01900692.2021.1925692

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