Exploring the impact of institutional pressures and internal dynamic capabilities on the full implementation of International Public Sector Accounting Standards (IPSAS) in Low Income Countries (LICs)
: A comparative study of Uganda and Zimbabwe

  • Edgar Asiimwe
  • Elvis Mukogo

Student thesis: Master, one year


IPSAS as an accounting innovation is gaining acceptance and taking root in many jurisdictions around the globe. This has not spared the Low-Income Countries as they embrace IPSAS for a myriad of reasons. The level and slow pace of implementation in LIC has however remained a point of concern. The purpose of this study therefore is to explore the impact external pressures and internal dynamic capabilities have had on the slow pace of IPSAS implementation. While prior literature has tended to concentrate more on the impact of isomorphic forces from the institutional theory in understanding IPSAS implementation, this study combines the institutional theory with the dynamic capabilities theory in exploring how the presence/absence of internal capabilities impacts IPSAS implementation. We employ qualitative research methods in the form of semi-structured interviews with government accountants. The findings show an unbalanced interplay between external institutional pressures and internal dynamic capabilities in both Uganda and Zimbabwe. The absence of adequate internal dynamic capabilities in the form of sensing, connecting, and shaping capabilities to a large extent slowed down the implementation process of IPSAS in the countries under study as internal dynamics were not doing enough to complement external pressures. The study advances a theoretical framework combining the institutional and dynamic capability theory to explain IPSAS implementation in LICs. Through this framework the study suggests that there should be a positive interplay between external institutional pressures and internal dynamic capabilities to enable the successful implementation of IPSAS in LICs.
Date of Award2022-Jun
Original languageEnglish
SupervisorGiuseppe Grossi (Supervisor) & Timurs Umans (Supervisor)

Educational program

  • MSc in Business Administration specialising in Auditing and Control

University credits

  • 15 HE credits

Swedish Standard Keywords

  • Business Administration (50202)


  • public sector
  • institutional pressure
  • dynamic capabilities
  • low-income countries

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