The adoption of IPSAS (accrual accounting) in Indonesian local government: a neo-institutional perspective
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Abstract
This study investigates the speed and drivers of IPSAS adoption in Indonesia. Using data from 205 local government entities, the results show while the interaction between auditors and representatives of opposition on the council has more impact on the speed of adoption than with the councillors representing the government, the timing of the council meeting has delayed the adoption of IPSAS accrual. Government grant, Supreme Audit Office, councillors and religious beliefs are the isomorphic drivers of IPSAS adoption. Our results support the hypotheses that the three institutional pressures (coercive, mimetic and normative) influence the speed of IPSAS adoption.Citation
Boolaky, P.K., Mirosea, N. and Omoteso, K., (2019). 'The adoption of IPSAS (accrual accounting) in Indonesian local government: a neo-institutional perspective'. International Journal of Public Administration, pp, 1-14. DOI: 10.1080/01900692.2019.1669047Publisher
RoutledgeJournal
International Journal of Public AdministrationDOI
10.1080/01900692.2019.1669047Additional Links
https://www.tandfonline.com/doi/full/10.1080/01900692.2019.1669047Type
ArticleLanguage
enISSN
01900692EISSN
15324265ae974a485f413a2113503eed53cd6c53
10.1080/01900692.2019.1669047