...Mustafa Elkasih Abdulkarim; Mohamed Ismail Umlai Purpose This study aims to examine the influence of economic power, as exemplified by the Big-4 accounting firms, and identity power on the adoption of International Public Sector Accounting Standards ( IPSAS ). Design/methodology/approach...

... Management report Management accounting Ipsas New public financial management Over the past decades, significant reforms in public sector accounting (PSA) have contributed to greater transparency and strengthened accountability in resource allocation and government statistical reporting (OECD...

... Accounting Standards (IPSAS) in Greek public hospitals (GPHs). Design/methodology/approach Following a content analysis of interview data, this study uses old institutional economics and IL theory to interpret the findings. Findings Differing administrative logics in the Ministry of Health...

...Margarida Isabel Liberato; Inna Choban de Sousa Paiva; Rogério Serrasqueiro 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...

... only This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). The Hofstede–Gray and Huerta et al. (2013) models were used to collect data on language and accounting culture. Paired...

...Mustafa Elkasih Abdulkarim; Mohamed Ismail Umlai; Layth Faris Al-Saudi Purpose The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the innovation diffusion theory. The responses...