Publicação
Assessing the countries’ convergence to IPSAS from a cultural perspective
| datacite.subject.fos | Ciências Sociais::Outras Ciências Sociais | |
| datacite.subject.sdg | 12:Produção e Consumo Sustentáveis | |
| dc.contributor.author | Gomes dos Santos, P. | |
| dc.contributor.author | Albuquerque, F. | |
| dc.contributor.editor | International Journal of Accounting & Information Management | |
| dc.date.accessioned | 2026-09-08T11:00:37Z | |
| dc.date.available | 2026-09-08T11:00:37Z | |
| dc.date.issued | 2023 | |
| dc.description.abstract | 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. | por |
| dc.identifier.citation | 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 | |
| dc.identifier.doi | https://doi.org/10.1108/ijaim-02-2023-0047 | |
| dc.identifier.uri | http://hdl.handle.net/10400.21/23047 | |
| dc.language.iso | eng | |
| dc.peerreviewed | yes | |
| dc.publisher | International Journal of Accounting & Information Management | |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | |
| dc.title | Assessing the countries’ convergence to IPSAS from a cultural perspective | eng |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.endPage | 206 | |
| oaire.citation.issue | 2 | |
| oaire.citation.startPage | 181 | |
| oaire.citation.volume | 32 | |
| oaire.version | http://purl.org/coar/version/c_970fb48d4fbd8a85 |