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The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia

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  • Daniela Argento
  • Peeter Peda
  • Giuseppe Grossi

Abstract

In the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smooth—yet gradual—adoption of International Public Sector Accounting Standards†compliant accounting systems was enabled by the involvement of powerful actors (i.e., institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.

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  • Daniela Argento & Peeter Peda & Giuseppe Grossi, 2018. "The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia," Public Administration & Development, Blackwell Publishing, vol. 38(1), pages 39-49, February.
    • Handle: RePEc:wly:padxxx:v:38:y:2018:i:1:p:39-49
    DOI: 10.1002/pad.1819
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    Cited by:

    1. E.M. Akhmetshin & N.A. Prodanova & L.B. Trofimova & S.G. Kamolov & K.Z. Trapaidze & A.V. Pavlyuk, 2018. "Institutional Methodology of the Formation of the Public Sector Reporting Concept in Accordance with IPSAS," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 154-165.
    2. Olivier Rubin & Louise Munkholm, 2022. "Isomorphic dynamics in national action plans on antimicrobial resistance," Public Administration & Development, Blackwell Publishing, vol. 42(2), pages 142-153, May.

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