IDEAS home Printed from https://ideas.repec.org/a/bdu/ojjppa/v1y2016i1p49-57id41.html

The Adoption and Implementation of the International Public Sector Accounting Standards: The Levels of Adoption and Implementation of IPSAS by United Nations in Nairobi

Author

Listed:
  • Aleg A. Whitefield

Abstract

Purpose: The purpose of this study is to assess the Levels of Adoption and Implementation of IPSAS by United Nations in Nairobi. Methodology:The study used a mixed research design involving both descriptive and explanatory research designs to describe the state of affairs of the study variables as well as test the cause and effect relationships between variablesAccording to United Nations (UN) website, there are 13 United Nations agencies in Nairobi Kenya with a total of 540 accountants. The choice of accountants as a population is because they are the most knowledgeable users. The study units for this study werethe junior and senior accountants.The sampling units for the study were drawn from the 13 agencies in the UN team of Kenya. A sample size of 20% of the population was taken as the sample size. This yielded 108 accountants. Random sampling was done. A close ended questionnaire based on a likert scale was used to collect data. Data wasanalysed by use of descriptive and inferential statistics. Specifically, frequencies count and regression analysis results were generated using SPSS version 20. Results: Based on the results majority of the agencies have implemented IPSAS to a high level. This significant level of adoption may have been as a result of UN general assembly agreement and resolution to encourage the agencies to implement IPSAS The results were also confirmed by other results which revealed that majority of the agencies have already implemented between 51 and 75% of the IPSAS modules. Unique contribution to theory, practice and policy:The study recommended thatIPSAS adoption would be improved if IPSAS software developers and funding organizations took into consideration the cost of modules, cost of training and general cost of implementing the IPSAS modules. The study also validates the Contingency theory which means that one thing is dependent on other things, and for organizations to be effective, there must exist a "goodness of fit" between their structure and the conditions in their external environment.

Suggested Citation

  • Aleg A. Whitefield, 2016. "The Adoption and Implementation of the International Public Sector Accounting Standards: The Levels of Adoption and Implementation of IPSAS by United Nations in Nairobi," Journal of Public Policy and Administration, IPRJB, vol. 1(1), pages 49-57.
    • Handle: RePEc:bdu:ojjppa:v:1:y:2016:i:1:p:49-57:id:41
    as

    Download full text from publisher

    File URL: https://iprjb.org/journals/JPPA/article/view/41
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Gary C. Moore & Izak Benbasat, 1991. "Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation," Information Systems Research, INFORMS, vol. 2(3), pages 192-222, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mohammed Akhmaaj, Asmaeil Ali & Sharif, Mohamed Omar, 2024. "The effects of planned behavior model constructs and technology acceptance model constructs on online purchasing behavior: An empirical study on internet users in the Libya city of Tripoli," Technology in Society, Elsevier, vol. 79(C).
    2. Dahlberg, Tomi & Öörni, Anssi, 2006. "Finnish consumers' expectations on developments and changes in payment habits: survey in connection with the research project "Finnish payment habits 2010"," Bank of Finland Research Discussion Papers 32/2006, Bank of Finland.
    3. Mahdi Omidi & Qingfei Min & Ali Omidi, 2017. "Multi-level analysis framework for reviewing IDT-based studies," Cogent Business & Management, Taylor & Francis Journals, vol. 4(1), pages 1339338-133, January.
    4. Aziz Barhmi & Omar Hajaji, 2023. "Multidisciplinary Approach to Supply Chain Resilience: Conceptualization and Scale Development," Central European Business Review, Prague University of Economics and Business, vol. 2023(5), pages 43-69.
    5. Moghavvemi, Sedigheh & Mei, Tan Xin & Phoong, Seuk Wai & Phoong, Seuk Yen, 2021. "Drivers and barriers of mobile payment adoption: Malaysian merchants' perspective," Journal of Retailing and Consumer Services, Elsevier, vol. 59(C).
    6. Venugopal Gopalakrishna-Remani & Robert Paul Jones & Kerri M. Camp, 2019. "Levels of EMR Adoption in U.S. Hospitals: An Empirical Examination of Absorptive Capacity, Institutional Pressures, Top Management Beliefs, and Participation," Information Systems Frontiers, Springer, vol. 21(6), pages 1325-1344, December.
    7. Elbanna, Amany & Newman, Mike, 2022. "The bright side and the dark side of top management support in Digital Transformaion –A hermeneutical reading," Technological Forecasting and Social Change, Elsevier, vol. 175(C).
    8. Morosan, Cristian, 2016. "An empirical examination of U.S. travelers’ intentions to use biometric e-gates in airports," Journal of Air Transport Management, Elsevier, vol. 55(C), pages 120-128.
    9. Jinwan Cho & Eunmi Kim & Insik Jeong, 2023. "Adoption of the 4th Industrial Revolution: evidence from Korean exporters in international markets," Asian Business & Management, Palgrave Macmillan, vol. 22(1), pages 164-187, February.
    10. Sarv Devaraj & Robert F. Easley & J. Michael Crant, 2008. "Research Note ---How Does Personality Matter? Relating the Five-Factor Model to Technology Acceptance and Use," Information Systems Research, INFORMS, vol. 19(1), pages 93-105, March.
    11. Dr. Abdinasir Ismael Hashi, 2025. "The Impact of Mobile Money Transfer in Somalia," Journal of Technology and Systems, CARI Journals Limited, vol. 7(3), pages 30-46.
    12. Rutger Schilpzand & Jeroen Smits, 2025. "The Domestic Transition: Progress Towards Decent Living of Households in Low and Middle‐Income Countries," Journal of International Development, John Wiley & Sons, Ltd., vol. 37(2), pages 420-442, March.
    13. Mäntymäki, Matti & Riemer, Kai, 2014. "Digital natives in social virtual worlds: A multi-method study of gratifications and social influences in Habbo Hotel," International Journal of Information Management, Elsevier, vol. 34(2), pages 210-220.
    14. Yan, Min & Filieri, Raffaele & Gorton, Matthew, 2021. "Continuance intention of online technologies: A systematic literature review," International Journal of Information Management, Elsevier, vol. 58(C).
    15. Paul Juinn Bing Tan, 2013. "Applying the UTAUT to Understand Factors Affecting the Use of English E-Learning Websites in Taiwan," SAGE Open, , vol. 3(4), pages 21582440135, October.
    16. Hamed Taherdoost, 2019. "Importance of Technology Acceptance Assessment for Successful Implementation and Development of New Technologies," Post-Print hal-02557395, HAL.
    17. Schweizer, T.S., 2002. "Managing interactions between technological and stylistic innovation in the media industries, insights from the introduction of ebook technology in the publishing industry," ERIM Report Series Research in Management ERS-2002-16-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    18. Shareef, Mahmud Akhter & Kumar, Vinod & Dwivedi, Yogesh K. & Kumar, Uma & Akram, Muhammad Shakaib & Raman, Ramakrishnan, 2021. "A new health care system enabled by machine intelligence: Elderly people's trust or losing self control," Technological Forecasting and Social Change, Elsevier, vol. 162(C).
    19. Mohamed Amr Sultan & Tomaž Kramberger & Mahmoud Barakat & Ahmed Hussein Ali, 2023. "Barriers to Applying Last-Mile Logistics in the Egyptian Market: An Extension of the Technology Acceptance Model," Sustainability, MDPI, vol. 15(17), pages 1-25, August.
    20. N. Elangovan, 2016. "Mediation of Perceived Innovation Characteristics on ERP Adoption in Industrial Cluster," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 13(03), pages 1-19, June.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bdu:ojjppa:v:1:y:2016:i:1:p:49-57:id:41. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chief Editor (email available below). General contact details of provider: https://iprjb.org/journals/JPPA/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.