The adoption of IPSASs in South Asia: A comparative study of seven countries

摘要: Purpose – This empirical article aims at studying whether, how, and to what extent the South Asian countries have or are planning move in International Public Sector Accounting Standards (IPSASs) direction. Design/methodology/approach By applying institutional perspectives, seeks explore roles contributions of international financial institutions dissemination public sector accounting reform ideas, particularly IPSASs ideas Asia. Document search represents major method collecting data for this study. Findings The present demonstrates that majority envisaged adoption cash basis IPSAS as a way forward order implement accrual accounting. seemingly created myth region cannot be introduced without first complying with IPSAS. However, countries’ efforts large directed adapting rather than adopting all material respects. In relation this, suggests acceptance Asia is better understood terms legitimacy. Research limitations/implications It beyond scope cover ongoing reforms other well reveal changes levels central government level. Practical implications raises doubts whether will help management Asia. Originality/value Given paucity consistent research on topic Western English language literature, strives bring into arena. also contributes growing body comparative by presenting similarities differences reforms,