IMPACTS OF IPSAS AND CULTURE NATIONAL IN ELECTRONIC GOVERNMENT OF COUNTRIES
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Abstract
This study analyzed the impacts of IPSAS and national culture on e-government in countries. Secondary data was collected from 86 countries from international organizations such as the United Nations, the International Federation of Accountants, and The Culture Factor Group for the 2022 year, using Spearman correlation for associations and fractional logistic regression to analyze the relationship between variables. The dependent variable was the e-government index, and the independent variables were the stage of IPSAS adoption and the national cultural dimensions of Hofstede. Results showed that IPSAS adoption positively impacts the development of e-government in countries, enhancing accountability, information provision, and popular participation in political decisions. Individualism and long-term orientation were statistically significant in a positive manner, supporting the alignment between information and communication technology and societal education. Power distance was negative, as improving information transparency favors reducing inequalities among citizens, relative to e-government in countries. We can conclude that e-government is impacted by both IPSAS adoption and national culture, being beneficial for information transparency, content provision, accountability, and public agent responsibility, as well as enabling such ICT initiatives to be better developed due to understanding the cultural nuances of each country.
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Copyright (c). Conjuncture Bulletin (BOCA)
This work is licensed under a Creative Commons Attribution 4.0 International License.
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