New development: IPSAS adoption, from G20 countries to village governments in developing countries

Fahmid, Imam Mujahidin; Harun, Harun; Graham, Peter J.; Carter, David; Suhab, Sultan; An, Yingli; Zheng, Xiao; Fahmid, Mirah Midadan

doi:10.1080/09540962.2019.1617540

Cited by 15 publications

(8 citation statements)

References 10 publications

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“…There are three studies (7.3%) each from Indonesia (e.g. Fahmid et al , 2020) and Romania (e.g. Tiron Tudor, 2010), as well as two (4.9%) each from Russia (e.g.…”

Section: Resultsmentioning

confidence: 99%

“…Looking closer at these clusters, the papers on Indonesia are related to ideas of NPM (e.g. Fahmid et al , 2020) and the studies on Nepal to the EEs context (e.g. Adhikari and Mellemvik, 2011).…”

Section: Resultsmentioning

confidence: 99%

“…The results (Figure 4) show that about one-third of the articles are not explicitly conceptually anchored. For example, the recent overview by Fahmid et al (2020), which looks at recent developments in the adoption of IPSASs worldwide and in particular at the different governmental ties in Indonesia, draws on no particular conceptual orientation.…”

Section: Adoption Of the Ipsas In Eesmentioning

confidence: 99%

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

Polzer

Adhikari

Nguyen

et al. 2021

JPBAFM

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PurposeThe 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/approachAn 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.FindingsThe 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/valueThe 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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“…There are three studies (7.3%) each from Indonesia (e.g. Fahmid et al , 2020) and Romania (e.g. Tiron Tudor, 2010), as well as two (4.9%) each from Russia (e.g.…”

Section: Resultsmentioning

confidence: 99%

Section: Resultsmentioning

confidence: 99%

Section: Adoption Of the Ipsas In Eesmentioning

confidence: 99%

See 1 more Smart Citation

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

Polzer

Adhikari

Nguyen

et al. 2021

JPBAFM

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“…In their joint report, ACCA & IFAC (2020) listed capability and skills as one of the three fundamental enablers for creating decision-useful information along with stakeholder engagement, in addition to systems and processes. In the context of many developing countries, the low number of qualified staff and lack of accrual accounting training and documentation were identified as some of the factors leading to the failure, delay, or change of reform direction toward Cash Basis IPSAS which was notably the case in the settings of Nepal, Indonesia, Tanzania and Thailand (Adhikari & Mellemvik, 2011;Fahmid et al, 2020;Mbelwa et al, 2019;Nakmahachalasint, 2018). From the perspective of some OECD countries, albeit being pioneers and strong supporters of public sector accruals, the timeframe and expenses related to accrual accounting transition are reported to have overshadowed the promoted benefits, mainly because of the ability of the main organizational actors namely "treasury and budget officers and policymakers" to implement the change was underestimated (Adhikari & Gårseth-Nesbakk, 2016).…”

Section: Limited Accrual Accounting Application Expertise Within the Public Sectormentioning

confidence: 99%

Public sector accounting education and training as supportive mechanisms of the ongoing accrual-based accounting reforms

Jafi

Youssef

2021

TSSJ

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This article explores the major challenges surrounding the ongoing wave of public sector accrual accounting reforms. In particular, this paper sheds light on the importance of training and skill development as essential components of capacity-building and discusses the crucial role educational institutions play in laying the basis of a sound Public Sector Accounting (PSA) body of knowledge. The article also provides recommendations based on studies and reports conducted by international organizations, standards-setting bodies, and accountancy profession institutions as well as capitalizing on the experience of leading countries in the public financial management field

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“…Under RBS, government organizations including local governments in Indonesia are now required to prepare business style reports, which induce balance sheets, cash flows, revenue and expenditures reports, cash flows, performance-based budgets and performance evaluation reports (Fahmid et al, 2019). This system differs from the old government reporting system, which only required all public sector agencies to prepare cash-based budget realization reports (Law 17/2003;Nasution, 2009).…”

Section: Introductionmentioning

confidence: 99%

Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government

Harun

Carter

Mollik

et al. 2020

JAOC

Self Cite

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Purpose This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments. Design/methodology/approach The study is based on an intensive analysis of document sources and interview scripts around the institutionalization of RBS by the Indonesian government and uses the adaption of Dillard et al. (2004) institutional model in informing its findings. Findings The authors find that at the national level, the key drivers in RBS adoption were a combination of exogenous economic and coercive pressures and the wish to mimic accounting reforms in developed nations. At the local government level, the internalization of RBS is a response to a legal obligation imposed by the central government. Despite the RBS adoption has strengthened the transparency of local authorities reports – it limits the roles of other members of citizens in determining how local government budgets are allocated. Research limitations/implications The results of the study should be understood in the historical and institutional contexts of organizations observed. Practical implications The authors reinforce the notion that accounting as a business language dominates narratives and conversations surrounding the nature of government reporting and budgeting systems and how resource allocation is formulated and practiced. This should remind policymakers in other developing nations that any implementation of a new accounting technology should consider institutional capacities of public sector organizations and how the new technology benefits the public. Social implications The authors argue that the dominant role of international financial authorities in the policymaking and implementation of RBS challenges the aim of autonomy policies, which grant greater roles for local authorities and citizens in determining the nature of the budgets and operation of local authorities. Originality/value This study extends institutional theory by adapting the Dillard et al. (2004) model in explaining the forces, actors and critical features of a new accounting system adoption by local governments.

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New development: IPSAS adoption, from G20 countries to village governments in developing countries

Cited by 15 publications

References 10 publications

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

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

Public sector accounting education and training as supportive mechanisms of the ongoing accrual-based accounting reforms

Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government

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