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The United Nations' (UN) decision to adopt international public sector accounting standards (IPSAS)
England & Nordirland.
Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi. Denmark.ORCID-id: 0000-0002-9979-6023
2019 (Engelska)Ingår i: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 31, nr 2, s. 285-306Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

Purpose

The objective of this study is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective.

Design/methodology/approach

A content analysis of publicly accessible documents from the UN System archives was conducted. The analysis was framed through the broader lens of legitimacy theory, drawing attention to the rationalities of decisions taken.

Findings

This study illustrated how the need for accounting reforms was rationalised throughout the UN System of organisations. Decision-making processes were reflective of political concerns and the accompanying need to continually demonstrate accountability. The discursive strategies observed associated the need to improve accountability with the adoption of globally recognised accounting systems. However, such logic assumed that existing accountability deficits were intrinsically linked to accounting failures, which overemphasises accounting’s role.

Originality/value

This study addresses a lacuna in empirical studies providing an understanding of the role of accounting reforms within international organisations such as the UN System.

Ort, förlag, år, upplaga, sidor
2019. Vol. 31, nr 2, s. 285-306
Nationell ämneskategori
Ekonomi och näringsliv
Identifikatorer
URN: urn:nbn:se:hkr:diva-19241DOI: 10.1108/JPBAFM-08-2018-0087OAI: oai:DiVA.org:hkr-19241DiVA, id: diva2:1306866
Tillgänglig från: 2019-04-25 Skapad: 2019-04-25 Senast uppdaterad: 2019-10-14Bibliografiskt granskad

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Aggestam Pontoppidan, Caroline
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Avdelningen för ekonomi
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Journal of Public Budgeting, Accounting and Financial Management
Ekonomi och näringsliv

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Totalt: 59 träffar
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  • de-DE
  • en-GB
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  • sv-SE
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