El isomorfismo institucional en la adopción de las IPSAS
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La adopción de las IPSAS está siendo impulsada por diversos factores institucionales que llevan a las organizaciones a seguir comportamientos isomórficos. El isomorfismo institucional proviene de distintas influencias (coercitiva, mimética y normativa), que podrían explicar el endorsement de este modelo contable por parte de los gobiernos. Siguiendo como metodología la revisión sistemática de la literatura, en este trabajo se identifican y comparan los factores y condiciones que influyen en la decisión de la adopción, adaptación o no adopción de las IPSAS en distintas jurisdicciones, desde la perspectiva del isomorfismo institucional. Los hallazgos identifican los factores y condiciones que influyeron isomórficamente en los procesos de adopción o adaptación de las IPSAS en diversas jurisdicciones. El isomorfismo coercitivo ha sido impulsado, mayoritariamente, por las instituciones internacionales; el isomorfismo mimético está vinculado a la búsqueda de confianza por parte de los gobiernos; finalmente, el isomorfismo normativo ha estado ligado a la actuación de grupos políticos, funcionarios públicos o de instituciones profesionales.
- Legitimación
- Adopción
- Desacoplamiento
- IPSAS
- Contabilidad de devengo
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