Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries
A structured literature review
Bibliographic Data
| ID | 20201596 |
|---|---|
| Authors | Tobias Polzer (0000-0001-5235-3412, Vienna University of Economics and Business), Pawan Adhikari (0000-0001-9854-1232, University of Essex), Nguyen Cong Phuong (0000-0002-9506-7034, University of Da Nang), Levi Gårseth-Nesbakk (0000-0001-6843-9683, Nord University) |
| Year | 2023 |
| Volume | 35 |
| Issue | 3 |
| Pages | 309-332 |
| Publication date | 2023-10-10 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-01-2021-0016 |
| OpenAlex | W3187108743 |
| Language | EN |
| Citations received | 10 |
| References cited | 74 |
Purpose The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research (“what do we need to know?”). Design/methodology/approach An analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total of 427 articles from four databases to a final sample of 41 articles. These studies are examined, aided by the analytical framework. Findings The authors find that IPSASs are a relevant issue for EEs/LICs. Overall, existing research is often explorative. The authors discover that the majority of articles rely on secondary data collection. While two-thirds of the studies perform a content analysis of pre-existing material, about one-fifth of the articles each collect primary data through means of interviews and questionnaires. The findings offer a holistic understanding of where and at what stages IPSAS reforms stand in EEs/LICs, and what factors influence the progression of reforms to the next stage of diffusion. Originality/value The authors outline a number of avenues for further research after discussing the dominating trends and structuring the literature based on our analytical framework. These stem from looking at the blank spots and an identified need to contextualise IPSASs adoption in EEs/LICs
Business · Developing country · Economic growth · Economics · Economy · Emerging markets · Extant taxon · Management accounting · Originality · Public sector · Qualitative research · Social science · Sociology · Structuring · Accounting and Organizational Management · Auditing, Earnings Management, Governance · Computer Science · Public Policy and Administration Research · Accounting
Reforming the Public Sector in Eastern European and Former Soviet Union Countries
Reflections on public sector accrual accounting and reporting
Negative effects of the adoption of accrual accounting in the public sector
Mapping the landscape of popular reporting research
Determinants of compliance with accrual-based Ipsas in the local government of Ghana
Transparency in public administrations
Perceived legitimacy of accounting reform in Latin America
Accrual-based Ipsas and effectiveness of government debt management policy
Strengthening the fight
Attempts at making public sector accrual accounting and reporting useful and useable
Reprint—Preferred Reporting Items for Systematic Reviews and Meta-Analyses
On the shoulders of giants
The influence of management journals in the 1980s and 1990s
Twenty years of Public Management Review (PMR)
Beyond the Policy-Implementation Gap
The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (Ipsas)
Budgetary responses to a global pandemic
Public value and public sector accounting research
The Ipsasb's recent strategies
Public sector consolidated financial statements
The institutionalization of public sector accounting reforms
A two-country comparison of public sector accounting reforms
Innovation in the Public Sector
Gender budgeting in public financial management
The Tools of Whose Trade? How international accounting guidelines are failing governments in the global South
Unintended consequences in implementing public sector accounting reforms in emerging economies
The effect of Ipsas on reforming governmental financial reporting
The Sage Handbook of Organizational Institutionalism
| Unique citing works | 10 |
|---|---|
| Citations per year | 3,33 |
| Citation span | 2023 - 2025 (3) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 10 |