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Institutional and Economic Factors Affecting the Adoption of International Public Sector Accounting Standards

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  • Yosra Mnif Sellami
  • Yosra Gafsi

Abstract

This article investigates the environmental factors associated with countries’ decision to adopt International Public Sector Accounting Standards (IPSAS). Based on a sample of 110 countries, the results reveal a positive influence of external public funding (coercive isomorphic pressure), the degree of external openness (mimetic isomorphic pressure), and public sector organizations’ importance on IPSAS adoption. They show a negative effect of the availability of local GAAP on this decision, whereas education level (normative isomorphic pressure) is a nonsignificant factor.This research contributes to the international accounting literature in the public sector. The results are relevant to standard-setters, regulators, researchers, international financial organizations, and non-adopting countries.

Suggested Citation

  • Yosra Mnif Sellami & Yosra Gafsi, 2019. "Institutional and Economic Factors Affecting the Adoption of International Public Sector Accounting Standards," International Journal of Public Administration, Taylor & Francis Journals, vol. 42(2), pages 119-131, January.
    • Handle: RePEc:taf:lpadxx:v:42:y:2019:i:2:p:119-131
    DOI: 10.1080/01900692.2017.1405444
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    Cited by:

    1. Fatma Ben Slama, 2024. "International Public Sector Accounting Standards and Economic Growth: An International Study of IPSAS Adoption and Experience," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 483-506, September.
    2. Sean Scannell & Vincent Tawiah, 2024. "A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)," Public Organization Review, Springer, vol. 24(3), pages 1053-1075, September.

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