Quotation Polzer, Tobias, Pawan, Adhikari, Nguyen, Cong Phuong, 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.


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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.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Journal of Public Budgeting, Accounting & Financial Management
Language English
Title Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: A structured literature review
Year 2021
Reviewed? Y
URL https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-01-2021-0016/full/html
DOI https://doi.org/10.1108/JPBAFM-01-2021-0016
Open Access Y
Open Access Link https://doi.org/10.1108/JPBAFM-01-2021-0016

Associations

People
Polzer, Tobias (Details)
External
Gårseth-Nesbakk, Levi (Nord University Bodø, Norway)
Nguyen, Cong Phuong (University of Da Nang, Viet Nam)
Pawan, Adhikari (University of Essex, United Kingdom)
Organization
Research Institute for Urban Management and Governance FI (Details)
Urban Management and Governance (Meyer) (Details)
Institute for Organization Studies IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5000 Social Sciences (Details)
5234 Administrative science (Details)
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