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The countries\u2019 institutional context, as hypothesized, increases such effect, making it even more significant in the cases of partial adoption.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Practical implications<\/jats:title><jats:p>To improve accountability and decision-making in public sector entities overall, contributing to reduce corruption, IPSAS adoption requires an institutional environment favorable to take the best of their benefits.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Social implications<\/jats:title><jats:p>The adoption of IPSAS in an environment with a high institutional quality, allows a greater effect in reducing corruption in the jurisdiction.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>This study contributes by providing a comprehensive view of IPSAS and its impact on perceived corruption levels, expanding the existing research to Latin America, where corruption is generally high and IPSAS may contribute to reduce it. It makes an important addition by defining and considering an index of the country\u2019s institutional quality, providing evidence that when this is high, the context enhances the work of institutions, including IPSAS, to fight corruption.<\/jats:p><\/jats:sec>","DOI":"10.1108\/jpbafm-07-2023-0131","type":"journal-article","created":{"date-parts":[[2024,10,15]],"date-time":"2024-10-15T15:51:12Z","timestamp":1729007472000},"page":"1-24","source":"Crossref","is-referenced-by-count":3,"title":["Strengthening the fight: is the adoption of IPSAS helping Latin America tackling corruption?"],"prefix":"10.1108","volume":"37","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-0445-7553","authenticated-orcid":false,"given":"Aluska Ramos de","family":"Lira","sequence":"first","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-5629-7486","authenticated-orcid":false,"given":"Michel Richard","family":"Chagas 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