Determinants of IPSAS Adoption in the Public Service of the South Western States in Nigeria

Zacch Adelabu ADEDEJI

Zacch Adelabu ADEDEJI

Keywords: IPSAS Adoption, Determinants, Isomorphic Factor

Abstract

The study examined the factors affecting the adoption of IPSAS in the South Western States of Nigeria. The focus of the study was mainly the isomorphic factors, and the survey included all the MDAs in the geopolitical zone. A well-structured questionnaire was used to harvest information from the prospective respondents who are accounting officers in the public service of the states in the geopolitical zone. A total sample of 400 respondents were selected using Taro Yammne sampling technique. The data were analyzed using both descriptive statistics and Structural Equation Modelling. The results from the findings indicate that normative (interest group political power, resources and capacity) and coercive (from federal government, international institutions, and the state fiscal imbalance) factors influenced the adoption of IPSASs in the sample states. It is recommended that these factors are to be involved in policy formulation that will improve adoption of IPSAS in the Nigerian public sector.

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