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Glocalization of accounting standards: observations on neo-institutionalism of IPSAS
New Zealand..
Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
2019 (English)In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 39, no 2, p. 95-103Article in journal (Refereed) Published
Abstract [en]

This paper defines and then observes processes of glocalization surrounding the adoption of International Public Sector Accounting Standards (IPSAS) for public sector financial reporting. Glocalization can be best understood using sociological institutionalism, because this theory focuses on the retention of identity, and processes of legitimacy, during adaptation (diffusion) of standards. The paper discusses the history of standard-setting for the public sector in New Zealand to explain why this theory has value. IMPACT This paper defines and describes the utility of the concept of glocalization in analysing the implementation of IPSAS, with a New Zealand focus. The value of the paper is in its combination of a jurisdiction-specific experience with an understanding of the broader issues of 'global versus local' and processes of sociological institutionalism. Such studies of IPSAS adoption can offer distinctive perspectives on global processes of isomorphism within neo-institutional theory. This paper explains the advantages of flexible strategies to standard-setters.

Place, publisher, year, edition, pages
2019. Vol. 39, no 2, p. 95-103
Keywords [en]
Glocalization, IFRS, IPSAS, neo-institutional theory, New Zealand
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-19188DOI: 10.1080/09540962.2019.1580894ISI: 000460096500003OAI: oai:DiVA.org:hkr-19188DiVA, id: diva2:1298011
Available from: 2019-03-21 Created: 2019-03-21 Last updated: 2019-03-21Bibliographically approved

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Grossi, Giuseppe
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Research environment Governance, Regulation, Internationalization and Performance (GRIPAvdelningen för ekonomi
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CiteExportLink to record
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Cite
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