Why do some municipalities apply accrual-based rules more than others? Evidence from Turkey

Ada, Selver Seda; Christiaens, Johan

doi:10.15240/tul/001/2017-3-013

Cited by 5 publications

(6 citation statements)

References 42 publications

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Section: Theoretical and Literary Frameworkmentioning

confidence: 99%

“…Beyond external factors and political pressure, adoption-related decisions seem to be more motivated by the objectives of accountability and transparency and driven by the new public management (NPM) paradigm (e.g. Ada and Christiaens, 2017;Agasisti et al, 2018;Gigli and Mariani, 2018;Christensen et al, 2019;Nitzl et al, 2020). Most EU countries seem to have accomplished these objectives by implementing accrual accounting throughout their accounting and budgetary reporting processes (Stefanescu, 2020).…”

Section: Eu Member States' Erp and Accounting Reformsmentioning

confidence: 99%

See 1 more Smart Citation

Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption

Bekiaris

Markogiannopoulou

2022

JPBAFM

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PurposeThis paper examines the enterprise resource planning (ERP) systems of 27 European central governments and the governments' respective information technology (IT) reforms, facilitator role and association with accrual accounting reforms as premise of the International Public Sector Accounting Standards (IPSAS).Design/methodology/approachThis paper presents a qualitative and content analysis of 27 European Union (EU) member states (MSs) regarding the states' IT and accounting maturity in association with accrual accounting as breeding ground for IPSAS convergence based on published surveys on behalf of Eurostat, web data and emails collected from authorized officials.FindingsThis paper has found that (1) increased accounting and IT maturity scores of central governments are associated with the establishment or upgrade of ERP systems; (2) ERP systems prove to facilitate and support accrual accounting adoption; (3) in majority, EU MSs adopt similar ERP vendors to implement accrual accounting reforms; (4) with prevalence among ERP vendors, the Systems Application Products (SAP) ERP software proves to be a success story toward public sector accounting (PSA) reforms.Research limitations/implicationsRespective information on the ERP systems' facilitation to financial accounting reforms is collected only for 17 central governments.Originality/valueThis paper highlights the facilitation of ERP systems as reform drivers to accrual accounting change of EU MSs, through IT modernization. This paper links the ERP practices with specific ERP vendors pointing out the vendors' similarities. This paper presents examples of European ERP reforms and sets the reforms as reference for central governments that wish to embark on ERP and accrual accounting reforms.

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Section: Theoretical and Literary Frameworkmentioning

confidence: 99%

Section: Eu Member States' Erp and Accounting Reformsmentioning

confidence: 99%

Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption

Bekiaris

Markogiannopoulou

2022

JPBAFM

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“…One stream focuses on analysing compliance issues (e.g. Jones and Pendlebury 1982, 2004Ingram 1984;Lin et al 1993;Giroux and Deis 1993;Christiaens 1999;Carvalho et al 2007;Christiaens and Van Peteghem 2007;Haraldsson and Tagesson 2014;Ada and Christiaens 2017; theoretical framework, it is the organizational environment that is in focus when explaining accounting choice (Carpenter and Feroz 2001;Collin et al 2009).…”

Section: Introductionmentioning

confidence: 99%

CFO characteristics and opportunistic accounting choice in public sector organizations

Donatella

Tagesson

2020

J Manag Gov

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Two different theoretical foundations in the literature relate to the quality of financial reporting in public sector organizations: one theoretical foundation is based on economic theory, and the other is based on institutional theory. In addition to examining the traditional factors derived from these theories, this paper focuses on the role of the chief financial officer (CFO), in order to broaden the theoretical perspective and add explanatory power with regards to the empirical testing of opportunistic accounting choice in public sector organizations. Similar to Anessi-Pessina and Sicilia (J Public Adm Res Theory, 30:465–484, 2019), this paper uses upper echelons theory (Hambrick and Mason in Acad Manage Rev, 9(2):193–206, 1984; Hambrick in Acad Manage Rev, 32(2):334–343, 2007) to conceptually link CFO characteristics with opportunistic accounting choice. The accounting issue addressed herein is related to a statement issued by the standard-setting body within the Swedish municipal sector. Our results suggest that opportunistic accounting choice decreases with CFO tenure and prior CFO experience in municipalities.

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“…Otrusinova and Pastuszkova (2013) find a lack of clear methodology for procedures of the IPSAS adoption. In parallel studies, Ada and Christiaens (2017) find evidence that there is a lack of guidance and templates for policies or procedures that should be adopted by the entity. The complexity stems from the fact that the standards are not specific enough to address public sector issues (Brusca and Martínez, 2016), and that there are difficulties in interpreting some of the technical criteria for implementing the standards (Elmezughi and Wakil, 2018; Hladika, 2022; Hyndman, 2016; Jorge et al , 2007), with uncertainties and doubts surrounding accrual accounting (Bruno and Lapsley, 2018; Santis et al , 2019).…”

Section: Resultsmentioning

confidence: 99%

“…One of the factors identified in developed countries is the lack of visibility of the benefits from adopting of IPSAS (Agasisti et al , 2018) complemented by the lack of incentives to participate in the change process (Bruno and Lapsley, 2018; Connolly and Hyndman, 2006; Jorge et al , 2007; Nakmahachalasint and Narktabtee, 2019; Reginato et al , 2010). In addition, some studies emphasize lack of penalties for those institutions that do not apply new reforms (Ada and Christiaens, 2017; Christiaens and van Peteghem, 2007; Venieris and Cohen, 2004).…”

Section: Resultsmentioning

confidence: 99%

Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda

Liberato,

Choban de Sousa Paiva,

Serrasqueiro

2023

JAOC

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Purpose The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified. Design/methodology/approach The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022. Findings The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure. Practical implications This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein. Social implications This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens. Originality/value In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.

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Why do some municipalities apply accrual-based rules more than others? Evidence from Turkey

Cited by 5 publications

References 42 publications

Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption

Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption

CFO characteristics and opportunistic accounting choice in public sector organizations

Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda

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