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AN EMPIRICAL EVIDENCE ON THE DETERMINANTS OF ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS: APPLICATION OF DIFFUSION OF INNOVATION THEORY

This empirical study examines the determinants of International Public Sector Accounting Standards (IPSAS) adoption among Ministries, Departments, and Agencies (MDAs) in Kaduna State, Nigeria, using the Diffusion of Innovation (DOI) theory. Specifically, it investigates the influence of relative advantage, compatibility, complexity, trialability, and observability on IPSAS adoption in a subnational public sector context. The study adopted a quantitative, crosssectional survey and explanatory research design. Data were collected from accounting personnel across Kaduna State MDAs using a structu…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	KASU Journal of Management Sciences
Date	2026-06-01
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.68022/kjms.2026.g2it4ejz
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7212126709`

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AN EMPIRICAL EVIDENCE ON THE DETERMINANTS OF ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS: APPLICATION OF DIFFUSION OF INNOVATION THEORY. OpenAlex research, 2026. Vero Archive, record openalex:W7212126709.