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The enabling role of institutional entrepreneurs in the adoption of IPSAS within atransitional economy: the case of Estonia
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.ORCID iD: 0000-0003-2417-469X
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
2017 (English)Conference paper (Other academic)
Abstract [en]

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.

 

Place, publisher, year, edition, pages
2017.
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-17646OAI: oai:DiVA.org:hkr-17646DiVA: diva2:1161031
Conference
GRIP Workshop on Accounting and Management Changes in the Public Sector Conference, 10 nov 2017
Available from: 2017-11-29 Created: 2017-11-29 Last updated: 2017-12-04Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf