The adoption of IPSAS (accrual accounting) in Indonesian local government: a neo-institutional perspective
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AbstractThis 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.
CitationBoolaky, 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: 10.1080/01900692.2019.1669047
JournalInternational Journal of Public Administration