Drivers for IPSAS Adoption: Context-Related Factors in Public Sector Innovation

Amel Chatti, Salma Damak Ayadi and Maher Jeriji

International Journal of Public Administration, 2025, vol. 48, issue 10, 654-669

Abstract: This study aims to characterize and contextualize the integration of accrual accounting into public sector accounting systems through International Public Sector Accounting Standards worldwide. Addressing a gap in cross-country empirical research, we explore links between accounting and sociopolitical, economic, and technological systems. Our study offers empirical evidence of IPSAS drivers, uniquely relying on public sector innovation contextual variables to identify adoption determinants. Furthermore, our research addresses a gap in the literature by employing a critical quantitative methodological approach. The results reveal that national contextual factors along with the organizational and external factors in which the public sector operates, influence IPSAS adoption.

Date: 2025
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DOI: 10.1080/01900692.2024.2401456

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