Conditioning Factors for the Adoption of International Public Sector Accounting Standards - IPSAS
DOI:
https://doi.org/10.51341/1984-3925_2022v25n1a6Keywords:
Adoption, Political factors, Cultural factorsAbstract
Objective: the aim of this study is to analyze the institutional and cultural criteria that relate to the propensity of countries to adopt IPSAS.
Method: data from 73 countries were collected and a multinomial logistic regression was performed, with the stage of adoption of the IPSAS as the result variable and as explanatory variables the index of democracy, country development, government effectiveness, economic freedom, secrecy financial and access to information.
Originality/Relevance: the relevance of this study lies in analyzing the cultural and political institutional factors that influence the adoption of IPSAS by countries, discussing aspects of accounting reforms in the public sector from the perspective of Soft Power.
Results: the results showed a new trend of adoption by developed countries, with greater financial resources and investing in public policies. However, the economic freedom variable has a negative relationship with the rules, which demonstrates a direction of adoption aimed at the internal, not reflecting on external transactions or links.
Theoretical/Methodological contributions: it is believed that the study contributes to the national and international literature by affirming new trends in the adoption of IPSAS by countries and showing benefits of these accounting reforms for public policy formulators.
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