Factors Influencing Adoption of Accrual Basis International Public Sector Accounting Standards
DOI:
https://doi.org/10.56830/PUTY6689Keywords:
IPSAS Adoption, Top Management Support, Knowledge and Experience, Training, Implementation Cost, External Pressure, Availability of Expertise, Technology FactorAbstract
IPSAS adoption is a very important issue because it improves the ability of governments to provide understandable, relevant, reliable, and comparable financial reports to legislative bodies, citizens, media, taxpayers, donors, and employees. In particular, the aim of this study is to propose a conceptual framework of the antecedent factors of IPSAS adoption. The proposed conceptual framework has seven independent variables; top management support, knowledge and experience, training, implementation cost, external pressure, availability of expertise, and technology, besides to IPSAS Adoption as a dependent variable. Furthermore; both Agency theory and Institutional theory supports the proposed conceptual framework. This research is conceptual study and use the literature review analysis to achieve the research aim. The next step of this research is to empirically examine the conceptual framework in Dubai public sector.
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