The enabling role of institutional entrepreneurs in the adoption of IPSAS within atransitional economy: the case of Estonia

Forskningsoutput: KonferensbidragArbetsdokument

Sammanfattning

In the light of neo-institutional theory, and adopting the case-study research methodology, this paper explains the adoption of IPSASs for modernising public sector accounting in Estonia. This study reveals that the smooth – yet gradual – adoption of IPSASs-compliant accounting systems was enabled by the involvement of powerful actors (i.e. institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterised by the transition from a Soviet-communist to a market economy and subsequent EU membership, and by the absence of past accounting practices which could potentially hinder the change.

 

OriginalspråkEngelska
StatusPublicerad - 2017
EvenemangGRIP Workshop on Accounting and Management Changes in the Public Sector Conference, 10 nov 2017 -
Varaktighet: 1980-jan-01 → …

Konferens

KonferensGRIP Workshop on Accounting and Management Changes in the Public Sector Conference, 10 nov 2017
Period80-01-01 → …

Nationell ämneskategori

  • Ekonomi och näringsliv (502)

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