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the United Nations' (UN) decision to adopt international public sector accounting standards (IPSAS)
England & Nordirland.
Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Denmark.ORCID iD: 0000-0002-9979-6023
2019 (English)In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814Article in journal (Refereed) Epub ahead of print
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.

Place, publisher, year, edition, pages
2019.
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-19241DOI: 10.1108/JPBAFM-08-2018-0087OAI: oai:DiVA.org:hkr-19241DiVA, id: diva2:1306866
Available from: 2019-04-25 Created: 2019-04-25 Last updated: 2019-04-25Bibliographically approved

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Aggestam Pontoppidan, Caroline
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CiteExportLink to record
Permanent link

Direct link
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