Strengthening the fight

Is the adoption of Ipsas helping Latin America tackling corruption

Datos Bibliográficos

ID20201058
AutoresAluska Ramos de Lira (0000-0003-0445-7553), Michel Richard Chagas Cruz (0000-0002-5629-7486), Susana Jorge (0000-0003-4850-2387, University of Coimbra)
Año2025
Volumen37
Número1
Páginas1-24
Fecha de publicación2025-02-10
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Identificadores de la revistaISSN: 1096-3367 • E-ISSN: 1945-1814
EditorialEmerald (PUBLISHER)
DOI10.1108/jpbafm-07-2023-0131
OpenAlexW4403415846
IdiomaEN
Citas recibidas2
Referencias citadas59

Purpose This paper examines the relationship between the adoption of accrual-based IPSAS and the level of perceived corruption of Latin-American countries, considering the moderating effect of the country’s institutional quality. Design/methodology/approach The study adopted a longitudinal analysis of 19 countries, between 2010 and 2020, following a quantitative approach by using multiple linear regression with panel data. Findings Main findings indicate that the harmonization of public sector accounting through the adoption of IPSAS generates a positive effect on the corruption level in Latin-American countries, causing a reduction in their indexes of perception of corruption. The countries’ institutional context, as hypothesized, increases such effect, making it even more significant in the cases of partial adoption. Practical implications To improve accountability and decision-making in public sector entities overall, contributing to reduce corruption, IPSAS adoption requires an institutional environment favorable to take the best of their benefits. Social implications The adoption of IPSAS in an environment with a high institutional quality, allows a greater effect in reducing corruption in the jurisdiction. Originality/value This study contributes by providing a comprehensive view of IPSAS and its impact on perceived corruption levels, expanding the existing research to Latin America, where corruption is generally high and IPSAS may contribute to reduce it. It makes an important addition by defining and considering an index of the country’s institutional quality, providing evidence that when this is high, the context enhances the work of institutions, including IPSAS, to fight corruption

Accountability · Business · Economics · Language change · Latin Americans · Originality · Political science · Public economics · Auditing, Earnings Management, Governance · Corruption and Economic Development · Law · Taxation and Compliance Studies · Accounting