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    The adoption of IPSAS (accrual accounting) in Indonesian local government: a neo-institutional perspective

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    Name:
    IJPA Revised Manuscript.pdf
    Embargo:
    2021-03-03
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    Format:
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    Description:
    Author accepted manuscript
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    Authors
    Boolaky, Pran
    Mirosea, Nitri
    Omoteso, Kamil cc
    Affiliation
    Griffith University
    University of Derby
    Issue Date
    2019-10-02
    
    Metadata
    Show full item record
    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: 10.1080/01900692.2019.1669047
    Publisher
    Routledge
    Journal
    International Journal of Public Administration
    URI
    http://hdl.handle.net/10545/624209
    DOI
    10.1080/01900692.2019.1669047
    Additional Links
    https://www.tandfonline.com/doi/full/10.1080/01900692.2019.1669047
    Type
    Article
    Language
    en
    ISSN
    01900692
    EISSN
    15324265
    ae974a485f413a2113503eed53cd6c53
    10.1080/01900692.2019.1669047
    Scopus Count
    Collections
    Derby Business School

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