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Institutional logics and IPSAS preparedness: evidence from Portuguese public sector entities.

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Title: Institutional logics and IPSAS preparedness: evidence from Portuguese public sector entities.
Authors: Guerreiro, Marta Silva1,2 (AUTHOR) mguerreiro@estg.ipvc.pt, Silva, Susana3 (AUTHOR), Craig, Russell4 (AUTHOR), Lima Rodrigues, Lúcia5 (AUTHOR), Gomes, Patrícia2 (AUTHOR)
Source: Accounting in Europe. Nov2025, p1-30. 30p. 1 Illustration.
Subject Terms: *INSTITUTIONAL logic, *ACCOUNTING standards, *PUBLIC sector, *ACCOUNTING, PREPAREDNESS, INSTITUTIONAL environment
Abstract: AbstractThis paper explores how institutional logics influenced the preparedness of 229 Portuguese public sector entities to transition to an IPSAS-based accounting system. Using a novel entity-level proxy capturing the ‘middle-phase’ between adoption and implementation, we find that financial accounting logic significantly enhanced preparedness, especially when combined with market logic. These effects weakened when coercive pressures declined, revealing strategic compliance behavior. Contrary to expectations, IPSAS logic alone did not drive engagement, thereby challenging legitimacy-based adoption explanations. Group logic positively influenced the initiation of preparedness efforts. The academic qualifications of staff leading the transition, and the entity’s subsector, also shaped levels of preparedness, highlighting the importance of organizational context and formal education. Overall, the findings provide new insights into how institutional logics shape reform trajectories. The proxy developed offers a practical diagnostic tool for regulators and policymakers, particularly in jurisdictions initiating IPSAS or similar accounting reforms. [ABSTRACT FROM AUTHOR]
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Database: Business Source Index
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Abstract:AbstractThis paper explores how institutional logics influenced the preparedness of 229 Portuguese public sector entities to transition to an IPSAS-based accounting system. Using a novel entity-level proxy capturing the ‘middle-phase’ between adoption and implementation, we find that <italic>financial accounting logic</italic> significantly enhanced preparedness, especially when combined with <italic>market logic</italic>. These effects weakened when coercive pressures declined, revealing strategic compliance behavior. Contrary to expectations, <italic>IPSAS logic</italic> alone did not drive engagement, thereby challenging legitimacy-based adoption explanations. <italic>Group logic</italic> positively influenced the initiation of preparedness efforts. The academic qualifications of staff leading the transition, and the entity’s subsector, also shaped levels of preparedness, highlighting the importance of organizational context and formal education. Overall, the findings provide new insights into how institutional logics shape reform trajectories. The proxy developed offers a practical diagnostic tool for regulators and policymakers, particularly in jurisdictions initiating IPSAS or similar accounting reforms. [ABSTRACT FROM AUTHOR]
ISSN:17449480
DOI:10.1080/17449480.2025.2585795