dc.contributor.author | Boolaky Doorgakunt, Lakshi D | |
dc.contributor.author | Omoteso, Kamil | |
dc.contributor.author | Mirosea, Nitri | |
dc.contributor.author | Boolaky, Pran Krishansing | |
dc.date.accessioned | 2021-10-13T03:16:58Z | |
dc.date.available | 2021-10-13T03:16:58Z | |
dc.date.issued | 2021 | |
dc.identifier.issn | 0190-0692 | |
dc.identifier.doi | 10.1080/01900692.2021.1925692 | |
dc.identifier.uri | http://hdl.handle.net/10072/408985 | |
dc.description.abstract | Based on a comprehensive review of recent studies on IPSAS adoption around the globe, we develop in this article a conceptual model to examine alternative predictors of adoption for developing countries. Drawing from this framework, we develop a rigorous econometric modelling on the impact of legal, political and accounting environments in the developing countries’ drive for IPSAS adoption. Contrary to what existing literature projects, our study reveals that a country’s IFRS and ISA experience is more important and significant drivers of IPSAS adoption compared to IFRS adoption. Likewise, political system, regulatory enforcement, lenders and borrowers’ rights and the level of corruption in a country also influence IPSAS adoption. | |
dc.description.peerreviewed | Yes | |
dc.language | English | |
dc.publisher | Routledge: Taylor & Francis Group | |
dc.relation.ispartofjournal | International Journal of Public Administration | |
dc.subject.fieldofresearch | Auditing and accountability | |
dc.subject.fieldofresearch | Policy and administration | |
dc.subject.fieldofresearch | Political science | |
dc.subject.fieldofresearch | Political economy and social change | |
dc.subject.fieldofresearch | Human geography | |
dc.subject.fieldofresearchcode | 350102 | |
dc.subject.fieldofresearchcode | 4407 | |
dc.subject.fieldofresearchcode | 4408 | |
dc.subject.fieldofresearchcode | 440404 | |
dc.subject.fieldofresearchcode | 4406 | |
dc.subject.keywords | Social Sciences | |
dc.subject.keywords | Public Administration | |
dc.subject.keywords | IPSAS | |
dc.subject.keywords | public sector accounting | |
dc.subject.keywords | developing countries | |
dc.title | Revisiting International Public Sector Accounting Standards Adoption in Developing Countries | |
dc.type | Journal article | |
dc.type.description | C1 - Articles | |
dcterms.bibliographicCitation | Boolaky Doorgakunt, LD; Omoteso, K; Mirosea, N; Boolaky, PK, Revisiting International Public Sector Accounting Standards Adoption in Developing Countries, International Journal of Public Administration, 2021 | |
dc.date.updated | 2021-10-08T02:10:08Z | |
gro.description.notepublic | This publication has been entered in Griffith Research Online as an advanced online version. | |
gro.hasfulltext | No Full Text | |
gro.griffith.author | Boolaky Doorgakunt, Lakshi D. | |
gro.griffith.author | Mirosea, Nitri | |
gro.griffith.author | Boolaky, Pran Krishansing | |