IPSAS Adoption in African Countries: Talking or Walking the Talk

Cha i, Amel; Ayadi, Salma Dammak; Je iji, Mahe
A icle
IPSAS Adop ion in A ican Coun ies: Talking o Walking
he Talk
Jou nal o Accoun ing and Managemen In o ma ion Sys ems (JAMIS)
P o ided in Coope a ion wi h:
The Bucha es Uni e si y o Economic S udies
Sugges ed Ci a ion: Cha i, Amel; Ayadi, Salma Dammak; Je iji, Mahe (2024) : IPSAS Adop ion in
A ican Coun ies: Talking o Walking he Talk, Jou nal o Accoun ing and Managemen In o ma ion
Sys ems (JAMIS), ISSN 2559-6004, Bucha es Uni e si y o Economic S udies, Bucha es , Vol. 23, Iss.
3, pp. 530-550,
h ps://doi.o g/10.24818/jamis.2024.03004
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Accoun ing and Managemen In o ma ion Sys ems
Vol. 23, No. 3, pp. 530-550, 2024
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IPSAS Adop ion in A ican coun ies:
Talking o walking he alk
Amel Cha i1,a, Salma Dammak Ayadib and Mahe Je iji c
a Tunis Ca hage Uni e si y, LIGUE, Highe Ins i u e o Accoun ing and
Business Adminis a ion, Tunisia
b IHEC, Uni e si y o Ca hage, LIGUE, Highe Ins i u e o Accoun ing and
Business Adminis a ion, Tunisia
c IHEC, LEFA, Uni e si y o Ca hage
Abs ac
Resea ch Ques ion: How has he di usion o IPSAS in he A ican egion been in luenced
by con ex ual ac o s, ex e nal p essu es, and he cu en s a us o adop ion and
implemen a ion ac oss A ican coun ies?
Mo i a ion: A ica seems o be he egion whe e hese s anda ds ha e been mos widely
adop ed. This egion was a he o e on o he adop ion o hese s anda ds. We ha e
he e o e chosen o plo he di usion cu e o hese s anda ds, o subsequen analysis.
Idea: This pape examines he a ious phases o he IPSAS dissemina ion p ocess in
de eloping coun ies, pa icula ly in he A ican egion.
Da a: The da a a e seconda y da a collec ed om S udies published by p o essional
accoun ing bodies such as IFAC and ACCA, as well as publica ions by in e na ional
o ganiza ions (IMF and Wo ld Bank) we e also aken in o accoun .
Tools: a quali a i e me hod, in line wi h ha conduc ed by Polze e al. (2020), based on a
li e a u e sea ch using he in e ne sea ch on "Google" and "Google Schola ". The keywo ds
inse ed included "IPSAS and de eloping coun ies" and "IPSAS and eme ging economies".
The e e ences o each esou ce we e used o iden i y addi ional esou ces.
Findings: IPSAS adop ion in A ica akes many o ms, i is indeed a p io i y o mos o
hese coun ies. Howe e , he di e si y o implemen a ion plans, and he absence o a
cen alized, coo dina ed app oach, has made moni o ing and o ecas ing p og ess a he
di icul .
1 Co esponding au ho : Uni e si é Tunis Ca hage, A enue Fa ouma Bou guiba, 2036 La
Souk a, Tunis, Tunisie. Tel: (+216) 36101010, email add esses: amelcha [email protected]
Accoun ing and Managemen In o ma ion Sys ems
Vol. 23, No. 3 531
Con ibu ion: This esea ch con ibu es o he IPSAS adop ion esea ch by examining he
dissemina ion o hese no ms in A ican egion. This a icle examines he di usion and
adop ion o IPSAS (In e na ional Public Sec o Accoun ing S anda ds) in he A ican egion.
We cons uc ed he di usion cu e o hese s anda ds o ensu e hei success ul
dissemina ion. Addi ionally, we conduc ed an assessmen be ween he announcemen o he
adop ion decision and he ac ual implemen a ion o hese s anda ds.
Keywo ds: IPSAS adop ion, IPSAS di usion, inno a ion, public sec o , A ican egion.
JEL codes: M410.
1. In oduc ion
IPSAS a e use ul o imp o ing go e nance and accoun abili y in he public sec o
(Manes-Rossi e al., 2016). Mig a ion o hese s anda ds helps s eng hen he public
sec o by educing he e ec o so e eign deb and iscal c ises unde mining i s
sus ainabili y (Ch is iaens e al., 2015; Manes-Rossi e al., 2015). Agains his
backd op, de eloping coun ies ha e a emp ed o mode nize hei accoun ing
sys ems, ini ially by mo ing o acc ual accoun ing and hen by adop ing IPSAS.
This e o m o public accoun ing in hese de eloping coun ies is essen ially inspi ed
by he "bes accoun ing p ac ices" o Wes e n coun ies (Polze e al., 2020). Thei
adop ion has been seen as essen ial no only o good go e nance and accoun abili y,
bu also o economic g ow h (ACCA, 2017).
Howe e , he di icul ies associa ed wi h hei implemen a ion ha e been ecognized
(Bak e e al., 2017; Hoppe e al., 2017; Lassou, 2017), and hei ele ance has been
ques ioned (Hepwo h, 2017). Indeed, se e al s udies a gue ha IPSAS a e
unsui able o he speci ic con ex s o de eloping coun ies (Polze e al., 2020). This
leads us o ques ion he p og ess o IPSAS implemen a ion in hose coun ies
decla ing hei adop ion. In o he wo ds, whe he he coun ies decla ing adop ion o
IPSAS a e eally implemen ing hem. Thus, we p opose o s udy he di usion o
IPSAS in de eloping coun ies.
Polze e al., (2020) a gue ha IPSAS adop ion is la gely d i en om ou side he
coun y, and ha e ec i e implemen a ion and esul s a e o en disappoin ing,
excep o Anglo-Saxon coun ies. The au ho s explain his by he ac ha IPSAS
p i ileges he in e es s o in e na ional inancial o ganiza ions (e.g., he Wo ld Bank
and he IMF), and by he ac ha poli ical decision-make s and s anda d-se ing
bodies (e.g., he O ganisa ion o Economic Coope a ion and De elopmen (OECD),
he In e na ional Fede a ion o Accoun an s (IFAC) and he Eu opean Commission),
as well as p o essional accoun ing i ms and associa ions (e.g., he Eu opean
IPSAS Adop ion in A ican coun ies: Talking o walking he alk
532 Vol. 19, No. 3
S anda ds Associa ion, he Associa ion o Cha e ed Ce i ied Accoun an s (ACCA),
o e look coun y-speci ic ac o s ela ing o he social and cul u al con ex , as well
as hei genuine accoun ing needs.
A ica seems o be he egion whe e hese s anda ds ha e been mos widely adop ed.
This egion was a he o e on o he adop ion o hese s anda ds. We ha e he e o e
chosen o plo he di usion cu e o hese s anda ds, o subsequen analysis using
a heo e ical amewo k ha combines neo-ins i u ional heo y (Meye & Rowan,
1977; DiMaggio & Powell, 1983) and di usion heo y (Roge s, 2003; Ab ahamson,
1991).
The aim o his pape is o explo e he con ex in which IPSAS di used in he A ican
egion. We s udy he a ious p essu es exe ed on his egion and we examine he
cu en s a e o IPSAS adop ion and implemen a ion in A ican coun ies. Ou s udy
shows ha he adop ion o IPSAS in A ica is closely ied o poli ical and economic
e o ms ini ia ed since he 1980s. Despi e his s ong ounda ion, challenges such as
lack o poli ical suppo , insu icien capaci y, and incompa ible public inance
sys ems hinde implemen a ion. The gap be ween decision-making and execu ion
highligh s he complexi y o aligning na ional policies wi h in e na ional s anda ds.
Tailo ed s a egies, including capaci y-building and pilo p og ams, a e essen ial o
managing his ansi ion success ully.
This esea ch makes a signi ican con ibu ion o he s udy o he adop ion o
In e na ional Public Sec o Accoun ing S anda ds (IPSAS) by examining hei
dissemina ion wi hin he A ican egion. In a con ex whe e anspa ency and
inancial accoun abili y a e inc easingly demanded in he public sec o , he adop ion
o IPSAS becomes essen ial o imp o ing public esou ce managemen . This
esea ch en iches he li e a u e on IPSAS adop ion in A ica by p o iding an
o e iew o he challenges and oppo uni ies ela ed o hei dissemina ion. I also
highligh s he impo ance o a sys ema ic and con ex ualized app oach o acili a e
he success ul adop ion o in e na ional accoun ing s anda ds.
In sec ion 2, we p esen he heo e ical amewo k o ou analysis and show how
di e en heo ies can be combined o enhance ou knowledge o public-sec o
accoun ing e o ms. Sec ion 3 will be de o ed o he me hodology. Sec ion 4
examines he dissemina ion o IPSAS in he A ican egion, h ough an analysis o
documen s and a syn hesis o p e ious esea ch. Sec ion 5 discusses he indings.
Sec ion 6 concludes.
2. Theo e ical amewo k
Resea ch on public sec o accoun ing e o ms is la gely based on neo-ins i u ional
heo y, while emphasizing he in luence o ex e nal ins i u ional ac o s (Polze e
al., 2020). Indeed, se e al esea che s ha e analyzed he ypes o p essu e exe ed
Accoun ing and Managemen In o ma ion Sys ems
Vol. 23, No. 3 533
on go e nmen s ha ha e d i en he adop ion o IPSAS (Modell, 2013; Modell e
al., 2017). On he o he hand, di usion heo y makes i possible o explo e he
challenges ha IPSAS may ha e encoun e ed in he p ocess o hei implemen a ion
and du ing hei p opaga ion in a ious con ex s. Recen s udies ha e expanded on
hese amewo ks o include he ole o digi al ans o ma ion and sus ainabili y in
accoun ing e o ms (Beni o e al., 2021; B usca & Ma ínez, 2022).
Acco ding o neo-ins i u ional heo y, he o ganiza ion engages wi h i s ex e nal
en i onmen , pa icula ly in i s day- o-day ope a ions, o ensu e i s success and
su i al (Meye & Rowan, 1977). Ex e nal p essu es ela ing o he en i onmen in
which he o ganiza ion ope a es can ake di e en o ms, anging om coe ci e o
no ma i e and mime ic, depending on he o ganiza ion's posi ion and in luence, he
knowledge a ailable and he a ailabili y o esou ces (DiMaggio & Powell, 1983).
Indeed, while coe ci e p essu e is linked o s a e in e en ion and excessi e
dependence on ex e nal esou ces, mime ic p essu e conce ns he imi a ion o o he
success ul o ganiza ions, pa icula ly in a con ex o en i onmen al, egula o y and
echnical unce ain ies. No ma i e p essu es, howe e , a e mo e sub le, as hey
emana e om he p o ession and academia (DiMaggio & Powell, 1983).
The dissemina ion o IPSAS in de eloping coun ies is o en linked o coe ci e
p essu es (Adhika i e al., 2013). In addi ion, accoun ing i ms ep esen impo an
in e media ies in his dissemina ion p ac ice in de eloped coun ies, as well as ha
o de eloping coun ies (Jackson & Lapsley, 2003).
Recen esea ch highligh s he ole o in e na ional inancial ins i u ions no only as
coe ci e ac o s bu as collabo a i e acili a o s in he ansi ion o global s anda ds
(Papi & Zo zi, 2023). These ins i u ions a e now wo king mo e closely wi h local
go e nmen s o ensu e smoo he adop ion and be e alignmen wi h local needs.
2.1 Neo-ins i u ional heo y in public sec o accoun ing e o ms
Neo-ins i u ional heo y has been widely used o analyse he dynamics o public
sec o accoun ing e o ms, in pa icula o unde s and he in luence o ex e nal
ins i u ional p essu es on o ganiza ions. Meye and Rowan (1977) a gue ha
o ganiza ions engage wi h hei ex e nal en i onmen o ensu e hei legi imacy,
success and su i al. This in e ac ion is pa icula ly ele an in he public sec o ,
whe e e o ms a e o en d i en by he need o con o m o global s anda ds and
p ac ices.
Coe ci e p essu es a e among he main d i e s o IPSAS adop ion, pa icula ly in
de eloping coun ies. These p essu es o en emana e om in e na ional
o ganiza ions such as he In e na ional Mone a y Fund (IMF) and he Wo ld Bank,
which ie inancial aid o deb elie o he adop ion o in e na ional s anda ds such

IPSAS Adop ion in A ican coun ies: Talking o walking he alk
534 Vol. 19, No. 3
as IPSAS (Adhika i e al., 2013). Fo example, many A ican coun ies ha e adop ed
IPSAS unde he in luence o hese o ganiza ions, as hey a e seen as a means o
imp o ing inancial anspa ency and a ac ing o eign in es men .
Mime ic p essu es a ise when o ganiza ions imi a e e ec i e models o p ac ices
adop ed by o he s, pa icula ly in si ua ions o unce ain y. In he con ex o IPSAS,
his could in ol e go e nmen s adop ing s anda ds because o he coun ies,
pa icula ly hose pe cei ed as leade s in public sec o managemen , ha e done so.
Modell (2013) highligh s how coun ies in ansi ion o hose acing signi ican
economic challenges o en look o mo e s able economies as models o e o m,
leading o he mime ic adop ion o accoun ing s anda ds.
S anda d-se ing p essu es come om p o essional bodies and academic ins i u ions
ha ad oca e ce ain s anda ds as bes p ac ice. In many cases, accoun ing
p o essionals ained o in luenced by Wes e n accoun ing p ac ices play a c ucial
ole in p omo ing he adop ion o IPSAS in hei coun ies. DiMaggio and Powell
(1983) emphasize he ole o educa ion and p o essionaliza ion in he dissemina ion
o s anda ds aligned wi h global s anda ds, as e idenced by he push o IPSAS by
p o essional accoun ing o ganiza ions in bo h de eloped and de eloping coun ies.
Di usion heo y, on he o he hand, enables us o unde s and he e o m p ocess,
since i desc ibes i in e ms o six s eps: “p econdi ions”, “knowledge o e o m
inno a ions”, “pe suasion”, “decision”, “implemen a ion” and “con i ma ion”
(Roge s, 2003, as ex ended by Ezzamel e al., 2014). The i s ou s ages a e la gely
ela ed o neo-ins i u ional heo y, since hey a e linked o he in e ac ions o
o ganiza ions wi h hei ex e nal en i onmen . Thus, we will y o iden i y he na u e
o he p essu es exe ed on A ican coun ies ha ha e adop ed he IPSAS
amewo k. Then, o ocus on he las wo s ages, we will a emp o assess he s a us
o IPSAS implemen a ion in A ican coun ies.
2.2 Di usion Theo y in Accoun ing Re o ms
Di usion heo y p o ides a amewo k o unde s anding how inno a ions, such as
IPSAS, sp ead ac oss di e en con ex s. Roge s (2003) iden i ies six s ages in he
di usion p ocess: "p econdi ions," "knowledge o e o m inno a ions,"
"pe suasion," "decision," "implemen a ion," and "con i ma ion." This heo y is
pa icula ly use ul in analyzing he challenges aced du ing he adop ion and
implemen a ion o IPSAS in a ious egions.
The ea ly s ages o di usion, including "p econdi ions" and "knowledge," a e
closely ela ed o neo-ins i u ional heo y, as hey in ol e he o ganiza ion's
in e ac ions wi h i s ex e nal en i onmen . In he case o IPSAS, he p econdi ions
o en in ol e he exis ence o ex e nal p essu es, such as hose om in e na ional
Accoun ing and Managemen In o ma ion Sys ems
Vol. 23, No. 3 535
o ganiza ions, which c ea e a a o able en i onmen o he adop ion o new
accoun ing s anda ds (Ezzamel e al., 2014).
The "pe suasion" s age in ol es s akeholde s wi hin he coun y being con inced o
he bene i s o adop ing IPSAS. This s age can be challenging, especially in egions
whe e he e is skep icism abou he ele ance o in e na ional s anda ds o local
con ex s. Adhika i e al. (2013) show ha in many de eloping coun ies, while
ex e nal equi emen s may lead o he adop ion o IPSAS, hese s anda ds o en
emain isola ed om ac ual p ac ices, as local s akeholde s a e no ully pe suaded
o hei u ili y.
The la e s ages o di usion, "implemen a ion" and "con i ma ion," a e c i ical o
assessing he ac ual impac o IPSAS adop ion. These s ages in ol e he p ac ical
applica ion o he s anda ds and he e alua ion o hei e ec i eness. In he A ican
con ex , challenges such as limi ed echnical expe ise, inadequa e in as uc u e, and
esis ance o change can hinde he success ul implemen a ion o IPSAS. The
con i ma ion s age, whe e he o ganiza ion e alua es he ou comes o he adop ion,
o en e eals gaps be ween he in ended bene i s o IPSAS and he eali ies o hei
implemen a ion (Modell e al., 2017).
3. Me hodology
In o de o s udy he a ious phases o he IPSAS dissemina ion p ocess in
de eloping coun ies, pa icula ly in he A ican egion, we op ed o a quali a i e
me hod, in line wi h ha conduc ed by Polze e al. (2020), based on a li e a u e
sea ch using he in e ne sea ch on "Google" and "Google Schola ". The keywo ds
inse ed included "IPSAS and de eloping coun ies" and "IPSAS and eme ging
economies". In ca ying ou his sea ch, we no iced ha IPSAS is mos widely
adop ed in he A ican egion. The choice o his egion was mo i a ed by he ac
ha i was a he o e on o IPSAS adop ion. We hen e ined ou sea ch using o he
keywo ds, namely "IPSAS Adop ion A ica". The e e ences o each esou ce we e
used o iden i y addi ional esou ces. S udies published by p o essional accoun ing
bodies such as IFAC and ACCA, as well as publica ions by in e na ional
o ganiza ions (IMF and Wo ld Bank) we e also aken in o accoun .
4. A look back a he IPSAS dissemina ion phases in A ica
4.1 P e equisi es o IPSAS adop ion
The 1980s a e conside ed a "los decade" o A ica. Indeed, he A ican con inen
su e ed many economic c ises as a esul o se e al ac o s: dependence on a limi ed
numbe o p ima y p oduc s, he bu den o ex e nal deb , apid popula ion g ow h,
pe sis en d ough and de as a ing in e nal con lic s. In addi ion, ising oil p ices and
IPSAS Adop ion in A ican coun ies: Talking o walking he alk
536 Vol. 19, No. 3
alling commodi y p ices ha e also had a de as a ing e ec on he pe o mance o
A ican economies (Ka yeija, 2012).
In esponse o hese c ises, a numbe o p og ams ha e been adop ed since he 1980s
o mo e A ica owa ds sus ainable de elopmen and economic g ow h, and o
es ablish he basis o he s uc u al ans o ma ion and in eg a ion o A ican
coun ies in o he global economy (ECA, 2003). We ci e a ew examples o p og ams
adop ed by his egion om 1980, based on he epo d awn up by he Economic
Commission o A ica in 2003.
Fi s , in 1980, A ican leade s adop ed he Lagos Plan o Ac ion. This plan was
designed o es uc u e he economy, ocusing on he win p inciples o na ional and
collec i e sel -su iciency and au onomous de elopmen . In 1991, he Uni ed
Na ions Plan o Ac ion o A ican Economic Reco e y and De elopmen (UN-
PAAERD) was adop ed. This is a p og am aimed p ima ily a he ans o ma ion,
in eg a ion and di e si ica ion o A ican economies, in o de o educe hei
ulne abili y o ex e nal shocks and s eng hen hem as pa ne s in wo ld ade.
Fu he mo e, in 2000, he Uni ed Na ions Millennium Decla a ion was adop ed. The
p io i ies se ou in he New Pa ne ship o A ica's De elopmen (NEPAD) include
good go e nance, economic g ow h, esou ce mobiliza ion, global pa ne ships,
en i onmen al p o ec ion, po e y educ ion and in es men in human esou ces.
Acco ding o Ka yeija (2012), he public sec o e o ms unde aken by A ican
coun ies du ing he 1990s we e bo h adminis a i e and poli ical. Indeed, A ican
go e nmen s, unde p essu e om in e nal and ex e nal o ces, mo ed owa ds
libe aliza ion o he poli ical space. As a esul , democ a ic sys ems wi h ambi ious
poli ical, ins i u ional and economic e o m p og ams we e pu in place, wi h he aim
o changing he ole o go e nmen and c ea ing an enabling en i onmen o an
e ec i e ci il se ice (ECA, 2003). Ne e heless, s onge incen i es such as he
pe o mance and discipline incen i es ha exis in a ma ke en i onmen needed o
be pu in place o imp o e mac oeconomic s abili y and public se ice e iciency.
Thus, e o s o e o m he public sec o om he 2000s we e la gely in line wi h he
New Public Managemen pa adigm (ECA, 2003; Ka yeija, 2012). Indeed, dono
agencies suppo ing e o ms in de eloping coun ies ha e seen good managemen o
public adminis a ions as a c ucial aspec o good go e nance, wi h an emphasis on
accoun abili y and esponsi eness o cus ome needs (ECA, 2003).
In his espec , he A ican con inen , mo e han any o he egion, has been in ol ed
in almos hal o all public inancial managemen p ojec s since 2000, and ecei ed
he lion's sha e o Wo ld Bank unding equal o 37% o he o al be ween 1990 and
2006 (Wo ld Bank, 2008).
Ch is iaens e al. (2015) claim ha mos A ican coun ies adhe e o he cash
accoun ing sys em and explain his by some ins i u ional ac o s. Acco ding o hese
Accoun ing and Managemen In o ma ion Sys ems
Vol. 23, No. 3 537
au ho s, he majo i y o A ican coun ies ha e a bu eauc a ic and cen alized sys em
and as hese coun ies ha e been hea ily colonized, accoun ing adi ions ha e
become weak unde he consequen in luence o a ying adi ions (English, F ench,
e c).
In o de o make go e nmen s mo e accoun able o hei ci izens, public sec o
accoun ing needed o be e o med. Se e al A ican coun ies op ed o mig a e o
acc ual accoun ing om he adi ional cash-based sys em, as hey lacked a igo ous
accoun ing amewo k o he public sec o , which p obably con ibu ed o he high
le els o was e and co up ion in some o hese coun ies (J eisa , 2010).
Consequen ly, he adop ion o acc ual accoun ing in hese coun ies was seen as an
impo an and adical e o m o go e nmen inancial managemen . In his con ex ,
i is expec ed ha go e nmen manage s will be mo e accoun able by ha ing ull
knowledge and con ol o all cos s, which will p omo e e ec i e and e icien
decision-making (ECA, 2003).
4.2 Knowledge o IPSAS s anda ds
Acco ding o he Associa ion o Cha e ed Accoun an s' 2017 epo , s a emen s o
suppo o IPSAS ha e encou aged a end owa ds adop ion in de eloping
coun ies, pa icula ly in A ica, Sou h-Eas Asia and Sou h Ame ica. Indeed, in a
con ex whe e he need o g ea e inancial esponsibili y on he pa o go e nmen s
has been accen ua ed by he global inancial c isis, inancial in o ma ion d awn up
on a cash basis has become insu icien and incapable o p e en ing so e eign
liquidi y c ises. Then, o a ac o eign di ec in es men , hese coun ies ha e
launched inancial managemen e o m p og ams, including he adop ion o acc ual
accoun ing as pa o a b oade amewo k o e o m p og ams.
As a esul , se e al A ican coun ies ha e exp essed he need o in en ion o
o mally adop hese s anda ds as pa o inancial managemen e o m p og ams o
mode nize and imp o e hei public inancial epo ing (Mülle -Ma qués Be ge ,
2018). These p og ams, as well as incen i es o IPSAS adop ion in A ica, ha e
been unded by dono s (ACCA, 2017).
The A ican Union (AU) has played a key ole in he dissemina ion o IPSAS in he
egion. Indeed, hei adop ion was manda ed by he Assembly o Heads o S a e and
Go e nmen o he A ican Union in Janua y 2013. Thus, in line wi h his decision,
he A ican Union implemen ed IPSAS on an acc ual basis in 2014, la gely wi h a
g an om he Wo ld Bank as pa o i s suppo o A ican Union capaci y
de elopmen (AU, 2018).
IPSAS Adop ion in A ican coun ies: Talking o walking he alk
544 Vol. 19, No. 3
Mo eo e , he ac ha decisions abou e o ms do no necessa ily lead o hei
implemen a ion in p ac ice and con i ma ion lies a he hea o di usion heo y
(Polze e al., 2020). In his con ex , p e ious wo k based on di usion heo y, has
shown ha e o m implemen a ion is de e mined by a leas h ee di e en con ex ual
ac o s: he complexi y o e o ms, he commi men o adop e s, and he consis ency
o e o ms wi h adop e s' alues (Adhika i e al., 2013; Ezzamel e al., 2014; Jackson
and Lapsley, 2003).
In his espec , i is "nai e" o expec he esul s o adop ing a mode n accoun ing
sys em in " emo e" a eas o p oduce be e go e nance, when mos o he people in
such a eas ha e limi ed access o educa ion and mode n echnologies (Fahmid e al.,
2020). Indeed, in hese e i o ies, no only people do no unde s and accoun ing
in o ma ion, bu hey also ha e minimal knowledge o he mode n de eloped wo ld
and no access o i .
The adop ion o IPSAS-complian acc ual accoun ing o o he sys ems used by
de eloping coun ies has been achie ed wi hou aking in o accoun he majo
ins i u ional and s uc u al p oblems acing hese coun ies. These policies also
neglec local democ acy and a e conce ned only wi h s eng hening he economic
and poli ical posi ions o mul ina ional and in e na ional inancial au ho i ies o e
de eloping coun ies (Na ula and Dunning, 2000). As a esul , public sec o
accoun ing e o ms in de eloping coun ies o en ail o achie e hei objec i es
(Hoppe e al., 2012).
To emedy hese sho comings, which s em om he "monocul u e" app oach
adop ed by in e na ional dono s, a be e , mo e p ac ical and mo e e ec i e app oach
is needed o ensu e ha he new sys ems a e use ul and implemen ed e ec i ely and
e icien ly in eme ging economies. In e na ional dono s and inancial au ho i ies
ecognize ha hei op-down app oach o imposing "bes p ac ice" on de eloping
coun ies has had limi ed impac (Sa ke , 2006).
5. Discussion
This sec ion p esen s c i ical ecommenda ions and conside a ions o ensu e he
e ec i e adop ion o In e na ional Public Sec o Accoun ing S anda ds (IPSAS) in
de eloping coun ies. These insigh s highligh bo h he success ac o s and po en ial
pi alls o implemen ing New Public Managemen p ac ices in esou ce-cons ained
con ex s.
5.1 S akeholde Engagemen and Commi men
Con inuous s akeholde engagemen and commi men is a key success ac o o
IPSAS adop ion. The success ul implemen a ion o IPSAS equi es ongoing
knowledge sha ing, educa ion, and dedica ion om c i ical s akeholde s, including

Accoun ing and Managemen In o ma ion Sys ems
Vol. 23, No. 3 545
poli icians, go e nmen audi o s, minis ies, and local au ho i ies (Fe nandez &
Rainey, 2006). Ci izen ep esen a ion and in ol emen is also essen ial o os e
public accoun abili y and anspa ency (Robe s, 2009).
5.2 Adequa e Financial and Human Resou ces
Success ul public sec o e o ms, such as IPSAS adop ion, necessi a e su icien
inancial suppo and human capi al. De eloping coun ies o en lack he esou ces
o adequa ely ain s a , p o ide necessa y echnology, and build he equi ed
in as uc u e o e ec i e implemen a ion (Al-Noaimi e al., 2022). Secu ing
adequa e unding is a c i ical p ecu so o IPSAS adop ion o yield in ended
bene i s.
5.3 S eng hening Ins i u ional Capaci y
De eloping coun ies mus p io i ize s eng hening he ins i u ional powe o he
s a e o main ain go e nmen au ho i y, legisla e e ec i ely, and hold o icials
accoun able (Polze e al., 2020). Robus ins i u ions a e a p e equisi e o IPSAS o
unc ion as in ended and d i e anspa ency and accoun abili y in public inancial
managemen .
5.4 Simpli ying Repo ing Requi emen s
IPSAS-based epo ing sys ems, while obus , can be o e ly complex o widesp ead
use in de eloping coun ies wi h limi ed educa ion and echnical expe ise (Ball,
2012). Simpli ying epo ing equi emen s o align wi h local con ex s is essen ial
o IPSAS o be accessible and e ec i e ac oss all le els o go e nmen .
Unless hese ac o s a e ca e ully conside ed, he po en ial bene i s o IPSAS
adop ion will be cons ained. Success ul examples o acc ual accoun ing o IPSAS
implemen a ion in de eloped coun ies mus be unde s ood wi hin he con ex o
hei unique social, poli ical, and economic en i onmen s. De eloping coun ies
mus design ailo ed s a egies ha accoun o hei speci ic ci cums ances o ealize
he ull alue o IPSAS.
6. Conclusion
The adop ion o In e na ional Public Sec o Accoun ing S anda ds (IPSAS) in A ica
is a complex p ocess ha is in ica ely linked o he b oade poli ical and economic
e o ms unde aken on he con inen since he 1980s. These e o ms, aimed a
add essing go e nance issues, economic c ises, and poli ical ins abili y, ha e laid he
g oundwo k o s uc u al ans o ma ion and in eg a ion in o he global economy.
IPSAS Adop ion in A ican coun ies: Talking o walking he alk
546 Vol. 19, No. 3
P og ams such as he Lagos Plan o Ac ion, UN-PAAERD (Uni ed Na ions P og am
o Ac ion o he Economic Reco e y and De elopmen o A ica), and he
Millennium Decla a ion ha e been ins umen al in c ea ing an en i onmen
conduci e o he adop ion o IPSAS. These ini ia i es unde sco e he impo ance o
aligning accoun ing e o ms wi h b oade de elopmen al s a egies, as no ed by
Jochimsen and Nuschele (2011), who emphasize he in e dependence o
ins i u ional e o ms and economic policies. Despi e he ounda ional suppo
p o ided by hese e o ms, he ac ual implemen a ion o IPSAS aces nume ous
challenges.
Key issues include a lack o poli ical suppo , insu icien capaci y, and incompa ible
public inance sys ems. While he e is a posi i e a i ude owa ds IPSAS in many
A ican coun ies, aligning na ional policies and p ac ices wi h he s anda ds emains
p oblema ic. The complexi ies o his p ocess a e highligh ed by he gap be ween
decision-making and implemen a ion, e lec ing he di icul ies inhe en in di usion
heo y when applied o accoun ing e o ms (Roge s, 2003).
This gap e eals he need o a mo e nuanced unde s anding o how e o ms a e
adap ed and implemen ed in a ying poli ical and economic con ex s. Fo
p ac i ione s, hese indings unde sco e he necessi y o add essing he speci ic
challenges aced by A ican coun ies in IPSAS adop ion. P ac i ione s mus
ad oca e o ailo ed s a egies ha accoun o local condi ions, including capaci y-
building ini ia i es and poli ical ad ocacy o secu e he necessa y suppo .
Addi ionally, implemen ing phased app oaches and pilo p og ams could help
manage he ansi ion e ec i ely. S anda d se e s should conside p o iding mo e
con ex -speci ic guidance and suppo o help coun ies na iga e he complexi ies o
IPSAS implemen a ion. This includes o e ing esou ces and ools designed o
add ess he unique challenges aced by de eloping coun ies, as sugges ed by Heald
and Geo giou (2011).
This s udy is limi ed by i s ocus on heo e ical and mac o-le el ac o s in luencing
IPSAS adop ion. Fu u e esea ch should explo e he mic o-le el ac o s, such as he
ole o indi idual ac o s and speci ic ins i u ional dynamics, in mo e de ail.
Addi ionally, compa a i e s udies ac oss di e en egions and coun ies could
p o ide a deepe unde s anding o how local con ex s in luence he success o IPSAS
adop ion. Fu he esea ch could also in es iga e he impac o poli ical and
economic ins abili y on he e ec i eness o accoun ing e o ms and explo e
s a egies o mi iga ing hese e ec s. By expanding he scope o inqui y, esea che s
can con ibu e o a mo e comp ehensi e unde s anding o he ac o s ha d i e o
hinde IPSAS implemen a ion in di e se se ings. In conclusion, he IPSAS adop ion
jou ney in A ica e lec s bo h he aspi a ions and challenges o public sec o e o m
in he egion. Al hough p og ess has been made, o e coming exis ing obs acles and
ensu ing e ec i e implemen a ion will equi e con inued e o and adap a ion.
Accoun ing and Managemen In o ma ion Sys ems
Vol. 23, No. 3 547
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