IPSAS ADOPTION AND DIGITAL TRANSFORMATION IN THE PUBLIC SECTOR: EVIDENCE FROM WORLD ECONOMIES
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This paper aims to investigate the association between the Govtech Maturity Index, an initiative by the World Bank to measure digital transformation in the public sector, and the adoption of the International Public Sector Accounting Standards (IPSAS) by countries. The study employs a deductive approach of exploratory and descriptive nature. Secondary data were collected through a literature review and from international organizations' databases for the year 2022, encompassing 130 countries. In addition to descriptive statistics, a multiple linear regression analysis was conducted, with the Govtech Maturity Index as the dependent variable, the stage of IPSAS adoption in countries as the independent variable, and press freedom, regulatory quality, communication, and macroeconomic stability as control variables. The study findings demonstrate a positive relationship between the Govtech level in countries and the adoption of IPSAS. Furthermore, it is positively associated with control variables such as regulatory quality, communication, and macroeconomic stability. It is concluded that the relationship between IPSAS adoption and digital transformation in the public sector contributes to increased transparency of information to the public, government accountability, reinforcing greater public transparency in countries, and improved accountability. This can guide policymakers to favor the provision of public services and information to citizens, enhancing the relationship between governments and citizens.
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