Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: A structured literature review

Polzer, Tobias ORCID: https://orcid.org/0000-0001-5235-3412 and Pawan, Adhikari and Nguyen, Cong Phuong and Gårseth-Nesbakk, Levi (2021) Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: A structured literature review. Journal of Public Budgeting, Accounting & Financial Management. ISSN 1096-3367

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Abstract

Purpose – The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research (“what do we need to know?”). Design / methodology / approach – An analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total of 427 articles from four databases to a final sample of 41 articles. These studies are examined, aided by the analytical framework. Findings – The authors find that IPSASs are a relevant issue for EEs/LICs. Overall, existing research is often explorative. The authors discover that the majority of articles rely on secondary data collection. While two-thirds of the studies perform a content analysis of pre-existing material, about one-fifth of the articles each collect primary data through means of interviews and questionnaires. The findings offer a holistic understanding of where and at what stages IPSAS reforms stand in EEs/LICs, and what factors influence the progression of reforms to the next stage of diffusion. Originality / value – The authors outline a number of avenues for further research after discussing the dominating trends and structuring the literature based on our analytical framework. These stem from looking at the blank spots and an identified need to contextualise IPSASs adoption in EEs/LICs.

Item Type: Article
Additional Information: The authors would like to thank Editor-in-Chief Giuseppe Grossi for hisguidance through the review process. This work was supported by the British Academy/Newton Mobility Grant (Grant Number NG160355). Vol. ahead-of-print No. ahead-of-print
Keywords: Public sector accounting, International Public Sector Accounting Standards (IPSAS), Emergingeconomies, Low-income countries, Structured literature review
Divisions: Departments > Management > Organization Studies
Forschungsinstitute > Urban Management and Governance
Forschungsinstitute > Urban Management and Governance > Meyer
Version of the Document: Published
Depositing User: Gertraud Novotny
Date Deposited: 07 Sep 2021 12:15
Last Modified: 07 Sep 2021 12:15
Related URLs:
FIDES Link: https://bach.wu.ac.at/d/research/results/100871/
URI: https://epub.wu.ac.at/id/eprint/8270

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