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The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: the case of Estonia
Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.ORCID iD: 0000-0003-2417-469X
Finland.
Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
2018 (English)In: Public Administration and Development, ISSN 0271-2075, E-ISSN 1099-162X, Vol. 38, no 1, p. 39-49Article in journal (Refereed) Published
Abstract [en]

In the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smoothyet gradualadoption of International Public Sector Accounting Standards-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, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.

Place, publisher, year, edition, pages
2018. Vol. 38, no 1, p. 39-49
Keyword [en]
Accounting change, Estonia, institutional entrepreneur, institutional logics, IPSAS, isomorphism
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-17902DOI: 10.1002/pad.1819ISI: 000424288900004OAI: oai:DiVA.org:hkr-17902DiVA, id: diva2:1187824
Available from: 2018-03-06 Created: 2018-03-06 Last updated: 2018-03-06Bibliographically approved

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CiteExportLink to record
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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
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  • Other locale
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Output format
  • html
  • text
  • asciidoc
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