The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia

Daniela Argento, Peeter Peda and Giuseppe Grossi

Public Administration & Development, 2018, vol. 38, issue 1, 39-49

Abstract: In the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smooth—yet gradual—adoption of International Public Sector Accounting Standards†compliant accounting systems was enabled by the involvement of powerful actors (i.e., institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.

Date: 2018
References: Add references at CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://doi.org/10.1002/pad.1819

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wly:padxxx:v:38:y:2018:i:1:p:39-49

Access Statistics for this article

More articles in Public Administration & Development from Blackwell Publishing
Bibliographic data for series maintained by Wiley Content Delivery ().