{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,31]],"date-time":"2026-01-31T18:31:16Z","timestamp":1769884276211,"version":"3.49.0"},"reference-count":60,"publisher":"Emerald","issue":"2","license":[{"start":{"date-parts":[[2023,12,1]],"date-time":"2023-12-01T00:00:00Z","timestamp":1701388800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["IJAIM"],"published-print":{"date-parts":[[2024,3,13]]},"abstract":"<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title>\n<jats:p>This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede\u2019s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional factors include countries\u2019 contextual and macroeconomic characteristics.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>Logistic and probit regression models were used to identify the factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this assessment (59 for those whose cultural dimensions are available).<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>The findings consistently indicate collectivism and indebtedness levels as explanatory factors, providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of countries\u2019 convergence to IPSAS.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Research limitations\/implications<\/jats:title>\n<jats:p>There are different levels of IPSAS convergence by countries that were not considered. This aspect may hide different countries\u2019 characteristics that may explain those options, which could not be distinguished in this paper.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Practical implications<\/jats:title>\n<jats:p>As a result of this paper, the International Public Sector Accounting Standards Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges when collaborating with national authorities to achieve a high level of convergence. This analysis may include how to accommodate countries\u2019 cultural differences as well as their contextual and macroeconomic characteristics.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Social implications<\/jats:title>\n<jats:p>There is a trend of moving toward accrual-based accounting standards by countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the countries\u2019 convergence to those standards.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>To the best of the authors\u2019 knowledge, this is the first cross-country analysis on the likely influence of cultural dimensions on IPSAS convergence as far as the authors\u2019 knowledge.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/ijaim-02-2023-0047","type":"journal-article","created":{"date-parts":[[2023,11,29]],"date-time":"2023-11-29T23:02:06Z","timestamp":1701298926000},"page":"181-206","source":"Crossref","is-referenced-by-count":5,"title":["Assessing the countries\u2019 convergence to IPSAS from a cultural perspective"],"prefix":"10.1108","volume":"32","author":[{"given":"Paula","family":"Gomes dos 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