The diffusion-adoption of accrual accounting in Sri Lankan local governments

Thusitha Dissanayake, Steven Dellaportas, P. W.Senarath Yapa

Research output: Journal PublicationArticlepeer-review

3 Citations (Scopus)

Abstract

The aim of this paper is to evaluate the diffusion-adoption of accrual accounting among Sri Lankan local governments. The paper draws on the Diffusion of Innovation theory to explain the factors that assist or mitigate the adoption of accrual accounting as a new accounting practice. Finance managers, charged with the responsibility of adopting accrual accounting, were influenced by two major factors: a centralised knowledge-diffusion process educating these finance managers about its compatibility; and its observability in practice to understand the benefits of adoption. The paper contributes to the understanding of the diffusion of accounting innovation in developing countries and the role of key players such as professional associations within this process.

Original languageEnglish
Pages (from-to)261-277
Number of pages17
JournalFinancial Accountability and Management
Volume36
Issue number3
DOIs
Publication statusPublished - 1 Aug 2020
Externally publishedYes

Keywords

  • accounting innovation
  • developing country
  • diffusion
  • local government
  • Sri Lanka

ASJC Scopus subject areas

  • Business, Management and Accounting (all)
  • Economics, Econometrics and Finance (all)

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