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The purpose of this study is to provide an overview of the adoption status of International Public Sector Accounting Standards (IPSAS) within Organisation for Economic Co-operation and Development (OECD) member states at the country level and highlight the main factors impeding the process of accounting harmonisation.Design/methodology/approachThis study uses factor analysis (FA) to assess the status of IPSAS adoption as the weighted average of the adoption levels of three categories: central government, sub-national governments, and country-level consolidation. Based on this assessment, the sample is classified into three levels of IPSAS adoption: high, medium, and low.FindingsThe findings suggest a slow trend towards accounting harmonisation and an increasing influence of IPSAS. However, evidence also suggests significant limitations in the adoption of the standards, mainly attributed to national adaptations, which undermine the ongoing efforts for standardisation.Originality/valueThis study provides an integrated view of IPSAS adoption at the country level and sheds light on a different aspect of the international harmonisation process, which is missing from the literature.
Journal of Accounting & Organizational Change – Emerald Publishing
Published: Mar 21, 2023
Keywords: Accrual accounting; IPSAS adoption; Accounting standardisation; Accounting harmonisation; Public sector accounting reforms
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