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Examining the status of IPSAS adoption at the country level: an analysis of the OECD member states

Author

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  • Michalis Bekiaris
  • Thekla Paraponti

Abstract

Purpose - 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/approach - This 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. Findings - The 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/value - This 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.

Suggested Citation

  • Michalis Bekiaris & Thekla Paraponti, 2022. "Examining the status of IPSAS adoption at the country level: an analysis of the OECD member states," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 19(2), pages 296-325, June.
    • Handle: RePEc:eme:jaocpp:jaoc-02-2021-0023
    DOI: 10.1108/JAOC-02-2021-0023
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