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Impact of Innovation Characteristics on Accrual Basis International Public Sector Accounting Standards Implementation (IPSASIMPL) in Nigeria

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  • Aliyu Abdullahi Ahmed

    (Department of Accounting, ABU Business School, Ahmadu Bello University, Zaria, Nigeria)

  • Ibrahim Yusuf

    (Department of Accounting, ABU Business School, Ahmadu Bello University, Zaria, Nigeria)

  • Abubakar

    (Department of Accounting, American University of Nigeria, Yola, Nigeria)

Abstract

Drawing from Roger’s theory of diffusion of innovation, this paper examined the accrual basis IPSASIMPL in Nigeria. The population of the study comprised the 260 accounting staff of all the 6 Federal Government Institutions in Zaria. The sample size was 155 accounting staff using Krejcie and Morgan table. The sampling technique adopted was proportionate stratified random sampling techniques. Data were collected through the use of Questionnaires and analyzed using binary logistic regression techniques. The study found that Relative Advantage (RELADV) was positive and significantly related to accrual basis IPSASIMPL in Nigeria. However, Compatibility (COMPAT) and Observability (OBSERV) are positive but insignificantly related to accrual basis IPSASIMPL in Nigeria. Complexity (COMPLEX) is inversely and significantly related to accrual basis IPSASIMPL in Nigeria. Trial-ability (TRIALA) is the only factor that was negative and insignificantly related to accrual basis IPSASIMPL in Nigeria. It was therefore concluded that RELADV and COMPLEX have impacted on accrual basis IPSASIMPL in Nigeria. However, COMPAT, OBSERV and TRIALA have not impacted on the accrual basis IPSASIMPL in Nigeria. The study recommends for an increased consideration of the benefits of IPSAS and its complexity to facilitate the implementation process of accrual basis IPSAS in Nigeria.

Suggested Citation

  • Aliyu Abdullahi Ahmed & Ibrahim Yusuf & Abubakar, 2023. "Impact of Innovation Characteristics on Accrual Basis International Public Sector Accounting Standards Implementation (IPSASIMPL) in Nigeria," International Journal of Innovation and Economic Development, Inovatus Services Ltd., vol. 8(6), pages 12-22, February.
    • Handle: RePEc:mgs:ijoied:v:8:y:2023:i:6:p:12-22
    DOI: 10.18775/ijied.1849-7551-7020.2015.86.2002
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    References listed on IDEAS

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    1. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
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    More about this item

    Keywords

    Innovation diffusion theory; IPSAS; IPSAS Implementation; Federal Government Institutions; Nigeria;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

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