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dc.contributor.authorBoolaky Doorgakunt, Lakshi D
dc.contributor.authorOmoteso, Kamil
dc.contributor.authorMirosea, Nitri
dc.contributor.authorBoolaky, Pran Krishansing
dc.date.accessioned2021-10-13T03:16:58Z
dc.date.available2021-10-13T03:16:58Z
dc.date.issued2021
dc.identifier.issn0190-0692
dc.identifier.doi10.1080/01900692.2021.1925692
dc.identifier.urihttp://hdl.handle.net/10072/408985
dc.description.abstractBased 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.peerreviewedYes
dc.languageEnglish
dc.publisherRoutledge: Taylor & Francis Group
dc.relation.ispartofjournalInternational Journal of Public Administration
dc.subject.fieldofresearchAuditing and accountability
dc.subject.fieldofresearchPolicy and administration
dc.subject.fieldofresearchPolitical science
dc.subject.fieldofresearchPolitical economy and social change
dc.subject.fieldofresearchHuman geography
dc.subject.fieldofresearchcode350102
dc.subject.fieldofresearchcode4407
dc.subject.fieldofresearchcode4408
dc.subject.fieldofresearchcode440404
dc.subject.fieldofresearchcode4406
dc.subject.keywordsSocial Sciences
dc.subject.keywordsPublic Administration
dc.subject.keywordsIPSAS
dc.subject.keywordspublic sector accounting
dc.subject.keywordsdeveloping countries
dc.titleRevisiting International Public Sector Accounting Standards Adoption in Developing Countries
dc.typeJournal article
dc.type.descriptionC1 - Articles
dcterms.bibliographicCitationBoolaky 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.updated2021-10-08T02:10:08Z
gro.description.notepublicThis publication has been entered in Griffith Research Online as an advanced online version.
gro.hasfulltextNo Full Text
gro.griffith.authorBoolaky Doorgakunt, Lakshi D.
gro.griffith.authorMirosea, Nitri
gro.griffith.authorBoolaky, Pran Krishansing


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