Please use this identifier to cite or link to this item: https://rda.sliit.lk/handle/123456789/2392
Title: Do Institutional Pressures Matter in Development? A case of Introduction of Accrual Accounting Practices to the Public Sector in Sri Lanka
Authors: Nagendrakumar, N
Fonseka, M
Dissanayake, K
Keywords: Accrual Accounting Practices
Mimetic Pressure
Normative Pressure
Coercive Pressure
Sri Lanka.
Issue Date: Nov-2015
Publisher: researchgate.net
Series/Report no.: The 10th International Research Conference on Management and Finance, Faculty of Management and Finance, University of Colombo,(November);Pages 30-39
Abstract: The public sector in Sri Lanka, in the recent past, has taken steps to transform its accounting practices from cash to accrual. This paper tries to answer whether the institutional pressures: Coercive, normative and mimetic had any bearing on such developments in introducing the accrual accounting practices to the public sector in the island. As a result, authors, adopting Institutional Theory as theoretical lens and using semi-structured interviews, attempt to explain how and in what manner the institutional pressures count the development. The study found that the normative pressure was the fundamental and mimetic pressure became the descendant in initiating the accrual accounting practices to the public sector. Further the study found that the coercive pressure lacks in implementing the accrual accounting practices in the public entities.
URI: http://rda.sliit.lk/handle/123456789/2392
Appears in Collections:Research Papers
Research Papers - Dept of Information of Management
Research Papers - SLIIT Staff Publications

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