Institutional Pressures and Regulatory Harmonization in International Public Sector Accounting Standards Adoption for Sustainable Governance
Keywords:
Institutional Pressures, Regulatory Harmonization, IPSAS Adoption, Neo-Institutional Theory, Public Sector Accounting Reform, Sustainable Governance.
Abstract
This study examines the influence of institutional pressures and regulatory harmonization on International Public Sector Accounting Standards (IPSAS) adoption in promoting sustainable public financial governance. Using a Systematic Literature Review (SLR) approach guided by PRISMA 2020, this study synthesizes 50 international journal articles published between 2021 and 2026. Neo-Institutional Theory provides the analytical framework for examining coercive, normative, and mimetic pressures influencing public sector accounting reforms. The findings highlight that regulatory alignment, institutional legitimacy, professional competence, and organizational readiness shape IPSAS implementation across countries. Differences between developed and developing countries reveal challenges involving institutional capacity, regulatory fragmentation, technological infrastructure, and symbolic compliance. Furthermore, IPSAS adoption can strengthen financial transparency, reporting comparability, and public accountability when supported by substantive institutional reforms. This study contributes to the literature by integrating institutional mechanisms, regulatory harmonization, and implementation challenges within sustainable public financial governance.
References
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Alibašić, H. (2026). Toward a public-sector resilience reporting standard for low-probability, high-impact systemic risks: A pre-standard architecture for government preparedness under deep uncertainty. Standards, 6(3), Article 28. https://doi.org/10.3390/standards 6030028
Alola, A. A., & Rahko, J. (2024). The effects of environmental innovations and international technology spillovers on industrial and energy sector emissions – Evidence from small open economies. Technological Forecasting and Social Change, 198, Article 123024. https://doi.org/10.1016/j.techfore.2 023.123024
Alshammari, K. H. (2026). Implementation risk in accrual accounting reform: Internal audit readiness and the risk of institutional decoupling in the Saudi public sector. Journal of Risk and Financial Management, 19(9), , Article 667. https://doi.org/10.3390/jrfm19090667
Alshibani, S., Singhal, A. B., Gupta, B., Papa, A., & Del Giudice, M. (2026). Prioritizing interoperable AI-driven solutions for sustainable circular economy in the public sector. Technological Forecasting and Social Change, 224, Article 124513. https://doi.org/10.1016/j.techfore.2025.124513
Chen, T., Gil-Garcia, J. R., & Gasco-Hernandez, M. (2026). Citizens' perceptions of accountability in AI-based public sector decision-making. Government Information Quarterly, 43, Article 102189. https://doi.org/10.1016/j 2026.102189
Cinar, E., Prodius, O., Sokoly, I., Ozcan, S., & Guenduez, A. A. (2025). The political context of public sector innovation: A critical interpretive synthesis on Ukraine. Research Policy, 54, Article 105322. https://doi.org/10.1016/j.respol.2025.105322
Crusoe, J., Magnusson, J., & Eklund, J. (2024). Digital transformation decoupling: The impact of willful ignorance on public sector digital transformation. Government Information Quarterly, 41, Article 101958. https://doi.org/10. 1016/j.giq.2024.101958
Delfos, J., Zuiderwijk, A. M. G., van Cranenburgh, S., Chorus, C. G., & Dobbe, R. I. J. (2024). Integral system safety for machine learning in the public sector: An empirical account. Government Information Quarterly, 41, Article 101963. https://doi.org/10.1016/j.giq.20 24.101963
Döme, V., Cycak, W., & Matus, K. J. M. (2025). Variations in innovation strategies for sustainable development: Sustainable innovation policy instrument mixes of ten small OECD countries across five sectors. Research Policy, 54, Article 105234. https://doi.org/10.1016/j.respol.20 25.105234
Feulner, S., Guggenberger, T., Lautenschlager, J., Urbach, N., & Völter, F. (2025). Self-sovereign identity in the public sector: Affordances, experimentation, and actualization. Government Information Quarterly, 42, Article 102052. https://doi.org/10.1016/j.giq.2025.102052
Garcia-Lacalle, J., & Torres, L. (2021). Financial reporting quality and online disclosure practices in Spanish governmental agencies. Sustainability, 13(5), , Article 2437. https://doi.org /10.3390/su13052437
Glavič, P. (2026). Standards on corporate and public sustainability reporting. Standards, 6(1), , Article 8. https://doi.org/10.3390/standards6010008
Gritt, E., Forsgren, E., & Pandza, K. (2024). Liminal digital transformation in public sector: The case of UK policing. The Journal of Strategic Information Systems, 33, Article 101851. https://doi.org/10.1016/j.jsis.2024.101851
Guenduez, A. A., Demircioglu, M. A., Mueller, E. M., & Cinar, E. (2025). Digital innovation strategies in the public sector. Research Policy, 54, Article 105274. https://doi.org/10.1016/j.respol.2025.105274
Ha, L. T. (2025). Reconsider the role of digital revolution in public sector during the time of climate risk: Fresh insights from panel autoregression model. Technological Forecasting and Social Change, 219, Article 124243. https://doi.org/10.1016/j.techfore.2025.124243
Hernández-Andrés, V., Martinez-Peña, F., Latorre, J., Martín-Cervantes, P. A., & de Frutos Madrazo, P. (2026). Business events as a factor in rural economic development. An analysis for the black truffle sector. Journal of Destination Marketing & Management, 41, article 101120. https://doi.org/10.1016 /j.jdmm.2026.101120
Hernández-Guedes, C., Pérez-Rodríguez, J. V., & Pérez-Sánchez, J. M. (2026). Into the unknown: Shadow prices associated with direct carbon emissions in the Spanish hotel sector. International Journal of Hospitality Management, 134, Article 104551. https://doi.org/10.1016/j.ijhm.2025.104551
Hoffmann, S. (2025). The role and power of technical staff in international accounting standard setting. Journal of International Accounting, Auditing and Taxation, 58, Article 100671. https://doi.org/10.1016/j.intaccaudt AX.2024.100671
Holum, M., Lewicka, D., Opstad, L., & Zając, P. (2024). Career preferences of business students in Norway and Poland: Factors explaining the choice between public and private sector. The International Journal of Management Education, 22, Article 100997. https://doi.org/10.1016/j.ijme.2024.100997
Ibrahim, S., Begkos, C., Arnaboldi, M., Graham, C., & Rakeeb, F. R. (2025). Performance measurement, financial reporting quality, and digitalization in the healthcare sector. The British Accounting Review, 57(6), , Article 101738. https://doi.org/10.1016/j.bar.2025.101 738
Ibrahim, T. K. T., & Al-Matari, E. M. (2022). The effect of governance rules application controls and the accrual basis application controls on quality of financial reporting: Applying to Jouf University. Sustainability, 14(5), , Article 2831. https://doi.org/10.3390/su14052831
Ingram Bogusz, C., Magnusson, J., & Rost, M. (2025). Leave it to the parents: How hacktivism-as-tuning reconfigures public sector digital transformation. Government Information Quarterly, 42, Article 101996. https://doi.org/ 10.1016/j.giq.2024.101996
Jørring, L., Justesen, L., & Plesner, U. (2025). Tensions in time-saving technologies: Adjusting work rhythms in the digitalized public sector frontline. Government Information Quarterly, 42, Article 102058. https://doi.org/10.1016/j.giq.2025.102058
Kim, J.-S., Patluang, K., & Kang, J. (2026). The adaptability of actors in socio-technical transformation: The case of artificial intelligence in the Korean automotive sector. Futures, 183, Article 103902. https://doi.org/10.1 016/j.futures.2026.103902
Li, Y., Cao, D., Hewitt, M., & Shan, S. (2026). Using large-language models to analyse social media engagement with the public sector communication on circular economy: Evidence from X. Technological Forecasting and Social Change, 222, Article 124400. https://doi.org/10.1016/j.techfore.2025.124400
Lim, K., & Nam, G. (2023). A study on how to improve the accountability of national defense financial information for government sustainability. Sustainability, 15(11), , Article 8749. https://doi.org/10.3390/su15118749
Lin, S.-W., & Lu, W.-M. (2024). Optimizing public sector resources: A centralized DEA model for effective allocation of shared inputs. Socio-Economic Planning Sciences, 96, Article 102094. https://doi.org/10.1016/j.seps.2024 .102094
Lorenz, S., Heigl, B., Palmié, M., & Oghazi, P. (2024). From business models for public actors to public service provision models: Extending the business model concept to the public sector. Technological Forecasting and Social Change, 201, Article 123273. https://doi.org/10.1016/j.techfore.2024.123273
Maali, B. M., & Morshed, A. (2025). Impact of IPSAS adoption on governance and corruption: A comparative study of Southern Europe. Journal of Risk and Financial Management, 18(2), , Article 67. https://doi.org/10.3390/jrfm180 20067
Mahmoud, A. B., Kumar, V., & Gupta, S. (2026). Trust deficits in sunset industries: Legitimacy deficits as antecedents to cross-sector partnerships. Industrial Marketing Management, 137, 158–175. https://doi.org/10.1016/j.indmarma n.2026.08.001
Mahroof, K., Weerakkody, V., Hussain, Z., & Sivarajah, U. (2025). Navigating power dynamics in the public sector through AI-driven algorithmic decision-making. Government Information Quarterly, 42, Article 102053. https://doi.org/10.1016/j.giq.2025.102053
Mediaty, Pontoh, G. T., Nagu, N., HS, R., Mas'ud, A. A., & Aziz, R. H. A. (2025). Human competencies: Amplifying financial reporting quality in Indonesian local government. Journal of Risk and Financial Management, 18(8), , Article 424. https://doi.org/10.3390/jr fm18080424
Merendino, A., & Meadows, M. (2026). Shifting and balancing under uncertainty: Ambidextrous leadership of digital strategies in the museums sector. Technological Forecasting and Social Change, 233, Article 124867. https://doi.org/10.1016/j.techfore.2026.124867
Minatogawa, V., Franco, M., Leso, B. H., Villavicencio, G., Hermosilla, G., Garcia, J., & Quadros, R. (2026). Navigating the tailings data maze: A design science approach to developing a public sector entrepreneurship compass for mining SMEs. Technovation, 152, Article 103513. https://doi.org/10.1016/j.tec hnovation.2026.103513
Misra, S., Katz, B., Roberts, P., Carney, M., & Valdivia, I. (2024). Toward a person-environment fit framework for artificial intelligence implementation in the public sector. Government Information Quarterly, 41, Article 101962. https://doi.org/10.1016/j.giq.2024.101962
Nicholson, J. D., Coombes, P. H., & Lindgreen, A. (2026). Managing open strategy in public-private sector business model innovation: Closing to open and opening to close as intertemporal dualities. Long Range Planning, 59, Article 102606. https://doi.org/10.1016 /j.lrp.2026.102606
Nusrat, A., Li, X., Albishri, N., Sahore, N., & Galgotia, D. (2026). From logics to legitimacy in public sector: Institutional determinants of interoperability between digital circular innovation and sustainable outcomes. Technological Forecasting and Social Change, 230, Article 124728. https://doi.org /10.1016/j.techfore.2026.124728
Pereira, C., Bertuzi, R., & Lima, A. (2024). Impact of accountability on the economic performance of hospital entities: The moderating role of gender. Sustainability, 16(18), , Article 7972. https://doi.org/10.3390/su16187972
Pham, H., Le, T., Huynh, N., Chu, T., Pham, H., Quang, H. T., & Dao, S. (2026). Optimizing medical waste collection in urban systems: A constraint programming approach for sustainable public sector decision-making. Socio-Economic Planning Sciences, 104, Article 102434. https://doi.org/ 10.1016/j.seps.2026.102434
Pramono, A. J., Suwarno, Amyar, F., & Friska, R. (2023). Exploring technology acceptance in management accounting tools' adoption in public sector accounting: A sustainability perspective for organizations. Sustainability, 15(21), , Article 15334. https://doi.org/10.3 390/su152115334
Rwodzi, M. J., Chiba, M. D., & Verachia, A. H. (2026). The mediating effect of transformational leadership on emerging technologies adoption within the financial services sector: Digital maturity model approach. Strategic Business Research, 2, Article 100280. https://doi.org/10.1016/j.sbr.2026.100280
Sabauri, L., Vardiashvili, M., & Maisuradze, M. (2026). Readiness and perceptions of IPSAS 46 "measurement" implementation in public sector entities: Evidence from Georgia. Journal of Risk and Financial Management, 19(1), , Article 36. https://doi.org/10.3390/jrfm 19010036
Singh, A., Ramtiyal, B., Jain, V., Vijayvargy, L., & Khan, S. B. (2026). Examining circular economy principles to transform public sector pharmaceutical supply chains for flexibility: A multi-method approach. Technological Forecasting and Social Change, 223, Article 124410. https://doi.org/10.1016/j.techfore.20 25.124410
Singh, R. K., Kaliyan, M., Cao, D., & Saikouk, T. (2026). Resource use optimisation for public sector infrastructure projects: An empirical examination of digital twin adoption. Technological Forecasting and Social Change, 227, Article 124625. https://doi.org/10.1016/j.techfore.2026.124625
Tai, K.-T., & Awasthi, P. (2025). An exploration of agile government in the public sector: A systematic literature review at macro, meso, and micro levels of analysis. Government Information Quarterly, 42, Article 102082. https://doi.org/10.1016/j.giq.2025.102082
Tarabichi, H., Schildt, H., & Kodeih, F. (2025). Public sector innovation through nested experimental spaces: Reinventing the immigrant integration system. Research Policy, 54, Article 105255. https://doi.org/10.1016/j.respol.20 25.105255
Yang, Y., Zhao, L., Zhai, Z., Dong, G., & Wang, G.-J. (2026). How do climate risks impact climate-policy-relevant sectors? Global Finance Journal, 72, Article 101311. https://doi.org/10.10 16/j.gfj.2026.101311
Zahoor, N., Usman, M., Khalid, A., Aboelmaged, M. G., & Yasin, N. (2025). Green strategic intent, artificial intelligence capability and behavioral dynamics of achieving circular economy goals in the public sector. Technological Forecasting and Social Change, 221, Article 124362. https://doi.org/10.1016/ J.Techfore.2025.124362
Airout, R. M. (2025). Systematic review of emerging trends and developments in sustainability accounting. Journal of Risk and Financial Management, 18(11), Article 621. https://doi.o rg/10.3390/jrfm18110621
Alibašić, H. (2026). Toward a public-sector resilience reporting standard for low-probability, high-impact systemic risks: A pre-standard architecture for government preparedness under deep uncertainty. Standards, 6(3), Article 28. https://doi.org/10.3390/standards 6030028
Alola, A. A., & Rahko, J. (2024). The effects of environmental innovations and international technology spillovers on industrial and energy sector emissions – Evidence from small open economies. Technological Forecasting and Social Change, 198, Article 123024. https://doi.org/10.1016/j.techfore.2 023.123024
Alshammari, K. H. (2026). Implementation risk in accrual accounting reform: Internal audit readiness and the risk of institutional decoupling in the Saudi public sector. Journal of Risk and Financial Management, 19(9), , Article 667. https://doi.org/10.3390/jrfm19090667
Alshibani, S., Singhal, A. B., Gupta, B., Papa, A., & Del Giudice, M. (2026). Prioritizing interoperable AI-driven solutions for sustainable circular economy in the public sector. Technological Forecasting and Social Change, 224, Article 124513. https://doi.org/10.1016/j.techfore.2025.124513
Chen, T., Gil-Garcia, J. R., & Gasco-Hernandez, M. (2026). Citizens' perceptions of accountability in AI-based public sector decision-making. Government Information Quarterly, 43, Article 102189. https://doi.org/10.1016/j 2026.102189
Cinar, E., Prodius, O., Sokoly, I., Ozcan, S., & Guenduez, A. A. (2025). The political context of public sector innovation: A critical interpretive synthesis on Ukraine. Research Policy, 54, Article 105322. https://doi.org/10.1016/j.respol.2025.105322
Crusoe, J., Magnusson, J., & Eklund, J. (2024). Digital transformation decoupling: The impact of willful ignorance on public sector digital transformation. Government Information Quarterly, 41, Article 101958. https://doi.org/10. 1016/j.giq.2024.101958
Delfos, J., Zuiderwijk, A. M. G., van Cranenburgh, S., Chorus, C. G., & Dobbe, R. I. J. (2024). Integral system safety for machine learning in the public sector: An empirical account. Government Information Quarterly, 41, Article 101963. https://doi.org/10.1016/j.giq.20 24.101963
Döme, V., Cycak, W., & Matus, K. J. M. (2025). Variations in innovation strategies for sustainable development: Sustainable innovation policy instrument mixes of ten small OECD countries across five sectors. Research Policy, 54, Article 105234. https://doi.org/10.1016/j.respol.20 25.105234
Feulner, S., Guggenberger, T., Lautenschlager, J., Urbach, N., & Völter, F. (2025). Self-sovereign identity in the public sector: Affordances, experimentation, and actualization. Government Information Quarterly, 42, Article 102052. https://doi.org/10.1016/j.giq.2025.102052
Garcia-Lacalle, J., & Torres, L. (2021). Financial reporting quality and online disclosure practices in Spanish governmental agencies. Sustainability, 13(5), , Article 2437. https://doi.org /10.3390/su13052437
Glavič, P. (2026). Standards on corporate and public sustainability reporting. Standards, 6(1), , Article 8. https://doi.org/10.3390/standards6010008
Gritt, E., Forsgren, E., & Pandza, K. (2024). Liminal digital transformation in public sector: The case of UK policing. The Journal of Strategic Information Systems, 33, Article 101851. https://doi.org/10.1016/j.jsis.2024.101851
Guenduez, A. A., Demircioglu, M. A., Mueller, E. M., & Cinar, E. (2025). Digital innovation strategies in the public sector. Research Policy, 54, Article 105274. https://doi.org/10.1016/j.respol.2025.105274
Ha, L. T. (2025). Reconsider the role of digital revolution in public sector during the time of climate risk: Fresh insights from panel autoregression model. Technological Forecasting and Social Change, 219, Article 124243. https://doi.org/10.1016/j.techfore.2025.124243
Hernández-Andrés, V., Martinez-Peña, F., Latorre, J., Martín-Cervantes, P. A., & de Frutos Madrazo, P. (2026). Business events as a factor in rural economic development. An analysis for the black truffle sector. Journal of Destination Marketing & Management, 41, article 101120. https://doi.org/10.1016 /j.jdmm.2026.101120
Hernández-Guedes, C., Pérez-Rodríguez, J. V., & Pérez-Sánchez, J. M. (2026). Into the unknown: Shadow prices associated with direct carbon emissions in the Spanish hotel sector. International Journal of Hospitality Management, 134, Article 104551. https://doi.org/10.1016/j.ijhm.2025.104551
Hoffmann, S. (2025). The role and power of technical staff in international accounting standard setting. Journal of International Accounting, Auditing and Taxation, 58, Article 100671. https://doi.org/10.1016/j.intaccaudt AX.2024.100671
Holum, M., Lewicka, D., Opstad, L., & Zając, P. (2024). Career preferences of business students in Norway and Poland: Factors explaining the choice between public and private sector. The International Journal of Management Education, 22, Article 100997. https://doi.org/10.1016/j.ijme.2024.100997
Ibrahim, S., Begkos, C., Arnaboldi, M., Graham, C., & Rakeeb, F. R. (2025). Performance measurement, financial reporting quality, and digitalization in the healthcare sector. The British Accounting Review, 57(6), , Article 101738. https://doi.org/10.1016/j.bar.2025.101 738
Ibrahim, T. K. T., & Al-Matari, E. M. (2022). The effect of governance rules application controls and the accrual basis application controls on quality of financial reporting: Applying to Jouf University. Sustainability, 14(5), , Article 2831. https://doi.org/10.3390/su14052831
Ingram Bogusz, C., Magnusson, J., & Rost, M. (2025). Leave it to the parents: How hacktivism-as-tuning reconfigures public sector digital transformation. Government Information Quarterly, 42, Article 101996. https://doi.org/ 10.1016/j.giq.2024.101996
Jørring, L., Justesen, L., & Plesner, U. (2025). Tensions in time-saving technologies: Adjusting work rhythms in the digitalized public sector frontline. Government Information Quarterly, 42, Article 102058. https://doi.org/10.1016/j.giq.2025.102058
Kim, J.-S., Patluang, K., & Kang, J. (2026). The adaptability of actors in socio-technical transformation: The case of artificial intelligence in the Korean automotive sector. Futures, 183, Article 103902. https://doi.org/10.1 016/j.futures.2026.103902
Li, Y., Cao, D., Hewitt, M., & Shan, S. (2026). Using large-language models to analyse social media engagement with the public sector communication on circular economy: Evidence from X. Technological Forecasting and Social Change, 222, Article 124400. https://doi.org/10.1016/j.techfore.2025.124400
Lim, K., & Nam, G. (2023). A study on how to improve the accountability of national defense financial information for government sustainability. Sustainability, 15(11), , Article 8749. https://doi.org/10.3390/su15118749
Lin, S.-W., & Lu, W.-M. (2024). Optimizing public sector resources: A centralized DEA model for effective allocation of shared inputs. Socio-Economic Planning Sciences, 96, Article 102094. https://doi.org/10.1016/j.seps.2024 .102094
Lorenz, S., Heigl, B., Palmié, M., & Oghazi, P. (2024). From business models for public actors to public service provision models: Extending the business model concept to the public sector. Technological Forecasting and Social Change, 201, Article 123273. https://doi.org/10.1016/j.techfore.2024.123273
Maali, B. M., & Morshed, A. (2025). Impact of IPSAS adoption on governance and corruption: A comparative study of Southern Europe. Journal of Risk and Financial Management, 18(2), , Article 67. https://doi.org/10.3390/jrfm180 20067
Mahmoud, A. B., Kumar, V., & Gupta, S. (2026). Trust deficits in sunset industries: Legitimacy deficits as antecedents to cross-sector partnerships. Industrial Marketing Management, 137, 158–175. https://doi.org/10.1016/j.indmarma n.2026.08.001
Mahroof, K., Weerakkody, V., Hussain, Z., & Sivarajah, U. (2025). Navigating power dynamics in the public sector through AI-driven algorithmic decision-making. Government Information Quarterly, 42, Article 102053. https://doi.org/10.1016/j.giq.2025.102053
Mediaty, Pontoh, G. T., Nagu, N., HS, R., Mas'ud, A. A., & Aziz, R. H. A. (2025). Human competencies: Amplifying financial reporting quality in Indonesian local government. Journal of Risk and Financial Management, 18(8), , Article 424. https://doi.org/10.3390/jr fm18080424
Merendino, A., & Meadows, M. (2026). Shifting and balancing under uncertainty: Ambidextrous leadership of digital strategies in the museums sector. Technological Forecasting and Social Change, 233, Article 124867. https://doi.org/10.1016/j.techfore.2026.124867
Minatogawa, V., Franco, M., Leso, B. H., Villavicencio, G., Hermosilla, G., Garcia, J., & Quadros, R. (2026). Navigating the tailings data maze: A design science approach to developing a public sector entrepreneurship compass for mining SMEs. Technovation, 152, Article 103513. https://doi.org/10.1016/j.tec hnovation.2026.103513
Misra, S., Katz, B., Roberts, P., Carney, M., & Valdivia, I. (2024). Toward a person-environment fit framework for artificial intelligence implementation in the public sector. Government Information Quarterly, 41, Article 101962. https://doi.org/10.1016/j.giq.2024.101962
Nicholson, J. D., Coombes, P. H., & Lindgreen, A. (2026). Managing open strategy in public-private sector business model innovation: Closing to open and opening to close as intertemporal dualities. Long Range Planning, 59, Article 102606. https://doi.org/10.1016 /j.lrp.2026.102606
Nusrat, A., Li, X., Albishri, N., Sahore, N., & Galgotia, D. (2026). From logics to legitimacy in public sector: Institutional determinants of interoperability between digital circular innovation and sustainable outcomes. Technological Forecasting and Social Change, 230, Article 124728. https://doi.org /10.1016/j.techfore.2026.124728
Pereira, C., Bertuzi, R., & Lima, A. (2024). Impact of accountability on the economic performance of hospital entities: The moderating role of gender. Sustainability, 16(18), , Article 7972. https://doi.org/10.3390/su16187972
Pham, H., Le, T., Huynh, N., Chu, T., Pham, H., Quang, H. T., & Dao, S. (2026). Optimizing medical waste collection in urban systems: A constraint programming approach for sustainable public sector decision-making. Socio-Economic Planning Sciences, 104, Article 102434. https://doi.org/ 10.1016/j.seps.2026.102434
Pramono, A. J., Suwarno, Amyar, F., & Friska, R. (2023). Exploring technology acceptance in management accounting tools' adoption in public sector accounting: A sustainability perspective for organizations. Sustainability, 15(21), , Article 15334. https://doi.org/10.3 390/su152115334
Rwodzi, M. J., Chiba, M. D., & Verachia, A. H. (2026). The mediating effect of transformational leadership on emerging technologies adoption within the financial services sector: Digital maturity model approach. Strategic Business Research, 2, Article 100280. https://doi.org/10.1016/j.sbr.2026.100280
Sabauri, L., Vardiashvili, M., & Maisuradze, M. (2026). Readiness and perceptions of IPSAS 46 "measurement" implementation in public sector entities: Evidence from Georgia. Journal of Risk and Financial Management, 19(1), , Article 36. https://doi.org/10.3390/jrfm 19010036
Singh, A., Ramtiyal, B., Jain, V., Vijayvargy, L., & Khan, S. B. (2026). Examining circular economy principles to transform public sector pharmaceutical supply chains for flexibility: A multi-method approach. Technological Forecasting and Social Change, 223, Article 124410. https://doi.org/10.1016/j.techfore.20 25.124410
Singh, R. K., Kaliyan, M., Cao, D., & Saikouk, T. (2026). Resource use optimisation for public sector infrastructure projects: An empirical examination of digital twin adoption. Technological Forecasting and Social Change, 227, Article 124625. https://doi.org/10.1016/j.techfore.2026.124625
Tai, K.-T., & Awasthi, P. (2025). An exploration of agile government in the public sector: A systematic literature review at macro, meso, and micro levels of analysis. Government Information Quarterly, 42, Article 102082. https://doi.org/10.1016/j.giq.2025.102082
Tarabichi, H., Schildt, H., & Kodeih, F. (2025). Public sector innovation through nested experimental spaces: Reinventing the immigrant integration system. Research Policy, 54, Article 105255. https://doi.org/10.1016/j.respol.20 25.105255
Yang, Y., Zhao, L., Zhai, Z., Dong, G., & Wang, G.-J. (2026). How do climate risks impact climate-policy-relevant sectors? Global Finance Journal, 72, Article 101311. https://doi.org/10.10 16/j.gfj.2026.101311
Zahoor, N., Usman, M., Khalid, A., Aboelmaged, M. G., & Yasin, N. (2025). Green strategic intent, artificial intelligence capability and behavioral dynamics of achieving circular economy goals in the public sector. Technological Forecasting and Social Change, 221, Article 124362. https://doi.org/10.1016/ J.Techfore.2025.124362
Published
2026-11-10
How to Cite
Pratama, B., & Fuadah, L. L. (2026). Institutional Pressures and Regulatory Harmonization in International Public Sector Accounting Standards Adoption for Sustainable Governance. International Journal of Education, Vocational and Social Science , 5(04), 5115-5141. https://doi.org/10.63922/ijevss.v5i04.7348
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