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Purpose – This paper aims to assess the factors that may explain the International Public Sector
Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical
reference for the cultural approach proposed. Additional factors include countries’ contextual and
macroeconomic characteristics.
Design/methodology/approach – Logistic and probit regression models were used to identify the
factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this
assessment (59 for those whose cultural dimensions are available).
Findings – The findings consistently indicate collectivism and indebtedness levels as explanatory factors,
providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of
countries’ convergence to IPSAS.
Research limitations/implications – There are different levels of IPSAS convergence by countries
that were not considered. This aspect may hide different countries’ characteristics that may explain those
options, which could not be distinguished in this paper.
Practical implications – As a result of this paper, the International Public Sector Accounting Standards
Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges
when collaborating with national authorities to achieve a high level of convergence. This analysis may
include how to accommodate countries’ cultural differences as well as their contextual and macroeconomic
characteristics.
Social implications – There is a trend of moving toward accrual-based accounting standards by
countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess
if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the
countries’ convergence to those standards.
Originality/value – To the best of the authors’ knowledge, this is the first cross-country analysis on the
likely influence of cultural dimensions on IPSAS convergence as far as the authors’ knowledge.
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Citação
Gomes dos Santos, P., & Albuquerque, F. (2023). Assessing the countries’ convergence to IPSAS from a cultural perspective. International Journal of Accounting & Information Management, 32(2), 181–206. https://doi.org/10.1108/ijaim-02-2023-0047
Editora
International Journal of Accounting & Information Management