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dc.contributor.authorBoolaky, Pran
dc.contributor.authorMirosea, Nitri
dc.contributor.authorOmoteso, Kamil
dc.date.accessioned2019-10-09T09:21:40Z
dc.date.available2019-10-09T09:21:40Z
dc.date.issued2019-10-02
dc.identifier.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: 10.1080/01900692.2019.1669047en_US
dc.identifier.issn01900692
dc.identifier.doi10.1080/01900692.2019.1669047
dc.identifier.urihttp://hdl.handle.net/10545/624209
dc.description.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.en_US
dc.description.sponsorshipN/Aen_US
dc.language.isoenen_US
dc.publisherRoutledgeen_US
dc.relation.urlhttps://www.tandfonline.com/doi/full/10.1080/01900692.2019.1669047en_US
dc.subjectIndonesia; IPSAS adoption; speed of adoption; isomorphic pressuresen_US
dc.titleThe adoption of IPSAS (accrual accounting) in Indonesian local government: a neo-institutional perspectiveen_US
dc.typeArticleen_US
dc.identifier.eissn15324265
dc.contributor.departmentGriffith Universityen_US
dc.contributor.departmentUniversity of Derbyen_US
dc.identifier.journalInternational Journal of Public Administrationen_US
dcterms.dateAccepted2019-09-15
dc.author.detail786259en_US


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