How to cite this paper
Haija, A., AlQudah, A., Aryan, L & Azzam, M. (2021). Key success factors in implementing international public sector accounting standards.Accounting, 7(1), 239-248.
Refrences
ACCA. (2018). IPSAS implementation: current status and challenges: The Association of Chartered Certified Accountants London.
Ada, S. S. (2018). The Implementation Process of IPSAS. Ghent University.
Al-Zubi, Z. (2015). The extent of applying the International Public Sector Accounting Standards by the Jordanian Public Sector.
AlQudah, A. M., Azzam, M. J., Haija, A. A. A., & AlSmadi, S. A. (2020). The role of ownership map in constraining discretionary loan loss-provisions decisions in Jordanian banks. Cogent Business & Management, 7(1), 1752604.
Alshujairi, M. H. A. (2014). Government accounting system reform and the adoption of IPSAS in Iraq. Research Journal of Finance and Accounting, 5(24), 1-20.
Azmi, A. H., & Mohamed, N. (2014). Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE). Procedia-Social and Behavioral Sciences, 164, 106-111.
Baskerville, R., & Grossi, G. (2019). Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS. Public Money & Management, 39(2), 95-103.
Bell, J., Hoque, Z., Upping, P., & Oliver, J. (2012). Thai public universities: modernisation of accounting practices. Journal of Accounting & Organizational Change.
Brusca, I., Caperchione, E., Cohen, S., & Manes-Rossi, F. (2018). IPSAS, EPSAS and other challenges in European public sector accounting and auditing The Palgrave Handbook of Public Administration and Management in Europe (pp. 165-185): Springer.
Dabbicco, G. (2015). The impact of accrual-based public accounting harmonization on EU macroeconomic surveillance and governments’ policy decision-making. International Journal of Public Administration, 38(4), 253-267.
DiMaggio, P. J., & Powell, W. W. (1991). The new institutionalism in organizational analysis (Vol. 17): University of Chicago Press Chicago, IL.
Elmezughi, A., & Wakil, A. A. (2018). Feasibility of transformation to accrual basis of accounting in the public sector: Kingdom of Bahrain Context. Academy of Accounting and Financial Studies Journal, 22(6), 1-16.
Fahmid, I. M., Harun, H., Graham, P., Carter, D., Suhab, S., An, Y., . . . Fahmid, M. M. (2019). New development: IPSAS adoption, from G20 countries to village governments in developing countries. Public Money & Management, 1-4.
Gamayuni, R. R. (2019). THE INITIAL IMPLEMENTATION OF ACCRUAL BASED ACCOUNTING, THE EFFECT ON PERFORMANCE AND FINANCIAL REPORTING QUALITY AT LOCAL GOVERNMENTS IN INDONESIA. Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi, 11(1), 13-22.
Gomes, P. S., Fernandes, M. J., & Carvalho, J. B. D. C. (2015). The international harmonization process of public sector accounting in Portugal: the perspective of different stakeholders. International Journal of Public Administration, 38(4), 268-281.
Hair Jr, J. F., Page, M., & Brunsveld, N. (2019). Essentials of business research methods: Routledge.
Ijeoma, N., & Oghoghomeh, T. (2014). Determining the contribution of corporate social responsibility on organizational performance. International Journal of Economics, Finance and Management Sciences, 2(1), 84-91.
Ilie, E., & Miose, N.-M. (2012). IPSAS and the Application of These Standards in the Romania. Procedia-Social and Behavioral Sciences, 62, 35-39.
IPSASB. (2018). IPSASB Proposed Strategy and Work Plan 2019–2023: The International Federation of Accountants New York, NY.
Jorge, S. M., Jesus, M. A., & Laureano, R. M. (2016). Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union. International journal of public administration, 39(12), 976-988.
Judge, W., Li, S., & Pinsker, R. (2010). National adoption of international accounting standards: An institutional perspective. Corporate Governance: An International Review, 18(3), 161-174.
Kaiser, H. F. (1974). An index of factorial simplicity. Psychometrika, 39(1), 31-36.
Kamal Hassan, M. (2008). The development of accounting regulations in Egypt: legitimating the international accounting standards. Managerial Auditing Journal, 23(5), 467-484.
Kaya, D., & Koch, M. (2015). Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)–early empirical evidence. Accounting and Business Research, 45(1), 93-120.
Lampe, H. W., Hilgers, D., & Ihl, C. (2015). Does accrual accounting improve municipalities’ efficiency? Evidence from Germany. Applied Economics, 47(41), 4349-4363.
Matekele, C. K., & Komba, G. V. (2019). Factors Influencing Implementation of Accrual Based International Public Sector Accounting Standards in Tanzanian Local Government Authorities. Asian Journal of Economics, Business and Accounting, 1-25.
Mhaka, C. (2014). IPSAS, a guaranteed way of quality government financial reporting? A comparative analysis of the existing cash accounting and IPSAS based accounting reporting. International Journal of Financial Economics, 3(3), 134-141.
Mnif Sellami, Y., & Gafsi, Y. (2019). Institutional and economic factors affecting the adoption of international public sector accounting standards. International Journal of Public Administration, 42(2), 119-131.
Mustapha, M., Ismail, K. N. I. K., & Ahmad, H. N. (2017). Contingency For Financial Reporting Quality In The Public Sector Under Cash-Basis IPSAS: A Conceptual Approach.
Nunnally, J. (1978). Psychometric methods: New York: McGraw-Hill.
Patrick, E. A., Danladi, O. A., Caleb, A. J., & Linda, J. U. (2017). Accountants’ perceptions of IPSAS application in Nigerian public sector financial management and reporting. Journal of Economics, Management and Trade, 1-22.
Posner, R. A. (1974). Theories of economic regulation: National Bureau of Economic Research Cambridge, Mass., USA.
Ranjani, R., & Neba, A. A. (2016). The relationship between governmental performance and participation in public sector accounting and financial processes: the case of IPSAS implementation in Nigeria. Journal of Emerging Trends in Economics and Management Sciences, 7(1), 13-21.
Rossi, F. M., Cohen, S., Caperchione, E., & Brusca, I. (2016). Harmonizing public sector accounting in Europe: thinking out of the box. Public Money & Management, 36(3), 189-196.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach: John Wiley & Sons.
Whitefield, A. A., & Savvas, P. (2016). The adoption and implementation of the international public sector accounting standards: The challenges faced by the United Nation in producing UN-IPSAS compliant financial reports in Kenya. International Journal of Finance and Accounting, 1(1), 75-91.
Ada, S. S. (2018). The Implementation Process of IPSAS. Ghent University.
Al-Zubi, Z. (2015). The extent of applying the International Public Sector Accounting Standards by the Jordanian Public Sector.
AlQudah, A. M., Azzam, M. J., Haija, A. A. A., & AlSmadi, S. A. (2020). The role of ownership map in constraining discretionary loan loss-provisions decisions in Jordanian banks. Cogent Business & Management, 7(1), 1752604.
Alshujairi, M. H. A. (2014). Government accounting system reform and the adoption of IPSAS in Iraq. Research Journal of Finance and Accounting, 5(24), 1-20.
Azmi, A. H., & Mohamed, N. (2014). Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE). Procedia-Social and Behavioral Sciences, 164, 106-111.
Baskerville, R., & Grossi, G. (2019). Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS. Public Money & Management, 39(2), 95-103.
Bell, J., Hoque, Z., Upping, P., & Oliver, J. (2012). Thai public universities: modernisation of accounting practices. Journal of Accounting & Organizational Change.
Brusca, I., Caperchione, E., Cohen, S., & Manes-Rossi, F. (2018). IPSAS, EPSAS and other challenges in European public sector accounting and auditing The Palgrave Handbook of Public Administration and Management in Europe (pp. 165-185): Springer.
Dabbicco, G. (2015). The impact of accrual-based public accounting harmonization on EU macroeconomic surveillance and governments’ policy decision-making. International Journal of Public Administration, 38(4), 253-267.
DiMaggio, P. J., & Powell, W. W. (1991). The new institutionalism in organizational analysis (Vol. 17): University of Chicago Press Chicago, IL.
Elmezughi, A., & Wakil, A. A. (2018). Feasibility of transformation to accrual basis of accounting in the public sector: Kingdom of Bahrain Context. Academy of Accounting and Financial Studies Journal, 22(6), 1-16.
Fahmid, I. M., Harun, H., Graham, P., Carter, D., Suhab, S., An, Y., . . . Fahmid, M. M. (2019). New development: IPSAS adoption, from G20 countries to village governments in developing countries. Public Money & Management, 1-4.
Gamayuni, R. R. (2019). THE INITIAL IMPLEMENTATION OF ACCRUAL BASED ACCOUNTING, THE EFFECT ON PERFORMANCE AND FINANCIAL REPORTING QUALITY AT LOCAL GOVERNMENTS IN INDONESIA. Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi, 11(1), 13-22.
Gomes, P. S., Fernandes, M. J., & Carvalho, J. B. D. C. (2015). The international harmonization process of public sector accounting in Portugal: the perspective of different stakeholders. International Journal of Public Administration, 38(4), 268-281.
Hair Jr, J. F., Page, M., & Brunsveld, N. (2019). Essentials of business research methods: Routledge.
Ijeoma, N., & Oghoghomeh, T. (2014). Determining the contribution of corporate social responsibility on organizational performance. International Journal of Economics, Finance and Management Sciences, 2(1), 84-91.
Ilie, E., & Miose, N.-M. (2012). IPSAS and the Application of These Standards in the Romania. Procedia-Social and Behavioral Sciences, 62, 35-39.
IPSASB. (2018). IPSASB Proposed Strategy and Work Plan 2019–2023: The International Federation of Accountants New York, NY.
Jorge, S. M., Jesus, M. A., & Laureano, R. M. (2016). Governmental accounting maturity toward IPSASs and the approximation to national accounts in the European Union. International journal of public administration, 39(12), 976-988.
Judge, W., Li, S., & Pinsker, R. (2010). National adoption of international accounting standards: An institutional perspective. Corporate Governance: An International Review, 18(3), 161-174.
Kaiser, H. F. (1974). An index of factorial simplicity. Psychometrika, 39(1), 31-36.
Kamal Hassan, M. (2008). The development of accounting regulations in Egypt: legitimating the international accounting standards. Managerial Auditing Journal, 23(5), 467-484.
Kaya, D., & Koch, M. (2015). Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)–early empirical evidence. Accounting and Business Research, 45(1), 93-120.
Lampe, H. W., Hilgers, D., & Ihl, C. (2015). Does accrual accounting improve municipalities’ efficiency? Evidence from Germany. Applied Economics, 47(41), 4349-4363.
Matekele, C. K., & Komba, G. V. (2019). Factors Influencing Implementation of Accrual Based International Public Sector Accounting Standards in Tanzanian Local Government Authorities. Asian Journal of Economics, Business and Accounting, 1-25.
Mhaka, C. (2014). IPSAS, a guaranteed way of quality government financial reporting? A comparative analysis of the existing cash accounting and IPSAS based accounting reporting. International Journal of Financial Economics, 3(3), 134-141.
Mnif Sellami, Y., & Gafsi, Y. (2019). Institutional and economic factors affecting the adoption of international public sector accounting standards. International Journal of Public Administration, 42(2), 119-131.
Mustapha, M., Ismail, K. N. I. K., & Ahmad, H. N. (2017). Contingency For Financial Reporting Quality In The Public Sector Under Cash-Basis IPSAS: A Conceptual Approach.
Nunnally, J. (1978). Psychometric methods: New York: McGraw-Hill.
Patrick, E. A., Danladi, O. A., Caleb, A. J., & Linda, J. U. (2017). Accountants’ perceptions of IPSAS application in Nigerian public sector financial management and reporting. Journal of Economics, Management and Trade, 1-22.
Posner, R. A. (1974). Theories of economic regulation: National Bureau of Economic Research Cambridge, Mass., USA.
Ranjani, R., & Neba, A. A. (2016). The relationship between governmental performance and participation in public sector accounting and financial processes: the case of IPSAS implementation in Nigeria. Journal of Emerging Trends in Economics and Management Sciences, 7(1), 13-21.
Rossi, F. M., Cohen, S., Caperchione, E., & Brusca, I. (2016). Harmonizing public sector accounting in Europe: thinking out of the box. Public Money & Management, 36(3), 189-196.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach: John Wiley & Sons.
Whitefield, A. A., & Savvas, P. (2016). The adoption and implementation of the international public sector accounting standards: The challenges faced by the United Nation in producing UN-IPSAS compliant financial reports in Kenya. International Journal of Finance and Accounting, 1(1), 75-91.