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AuthorAbdulkarim, Mustafa Elkasih
AuthorUmlai, Mohamed Ismail
AuthorAl-Saudi, Layth Faris
Available date2024-04-30T08:51:58Z
Publication Date2022-08-21
Publication NameJournal of Accounting and Organizational Change
Identifierhttp://dx.doi.org/10.1108/JAOC-01-2022-0006
CitationAbdulkarim, M. E., Umlai, M. I., & Al-Saudi, L. F. (2023). Culture, language, and accounting reform: a new perspective on IPSAS implementation. Journal of Accounting & Organizational Change, 19(2), 376-400.
ISSN1832-5912
URIhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85136854660&origin=inward
URIhttp://hdl.handle.net/10576/54509
AbstractPurpose: This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). Design/methodology/approach: The Hofstede–Gray and Huerta et al. (2013) models were used to collect data on language and accounting culture. Paired-sample t-test, regression and factor analyses were conducted on data from a sample of 101 respondents. This study also used ordinary least squares to test hypotheses. Findings: The cultural dimensions of professionalism, secrecy and uniformity significantly influence the implementation of IPSAS. Furthermore, this study finds a significant link between culture, language and IPSAS implementation, which underlines the need for careful consideration of International Public Sector Accounting Standards Board policies in the promotion of IPSAS internationally. Research limitations/implications: While this study is limited to its research method, using secondary data would have been challenging given the setting and accessibility issues. This study overcomes this problem by using a self-administered questionnaire. Prior studies confirm the reliability of the constructs. Despite providing justifications for why the authors use judgemental sampling, the authors acknowledge the limitation of the technique in survey distribution. Furthermore, the findings cannot be read without caution, as the authors focused on one country. However, interactions between accounting practices and culture in one country may be transferred to other countries that share a common language and culture with Qatar. The authors believe future research in this area will complement the understanding of the determinants of IPSAS implementation should the study be replicated. Social implications: Policymakers, standard setters and regulators should promote and enforce an integrated approach that reflects the need for accountants and auditors to be conscious of the effects of culture and language, given the likelihood of widespread IPSAS adoption. Originality/value: This study offers insight into the significance of culture and language in reforming public-sector accounting systems in developing nations and emerging economies.
Languageen
PublisherEmerald Publishing
SubjectAccounting reform
Culture
Hofstede–Gray model
IPSAS
Language
TitleCulture, language, and accounting reform: a new perspective on IPSAS implementation
TypeArticle
Pagination376-400
Issue Number2
Volume Number19
dc.accessType Abstract Only


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