Who says what and why? The reception of IPSAS-based reform in the European Union

The alignment of public sector accounting practice with the International Public Sector Accounting Standards (IPSAS) represents a significant and far-reaching public management reform on a global scale. Although earlier research has identified concerns and hindrances to the adoption and diffusion of IPSAS, and has acknowledged the relevance of national institutional contexts, there is a lack of systematic knowledge about which institutional factors condition the reception of IPSAS-inspired reform ideas. Empirically, this study analyses the European Commission’s consultation on the suitability of the IPSAS for EU member states. Through the application of discourse network analysis and exponential random graph models, the author finds statistically significant non-random structures in national public administrations and authorities’ consultation responses that are explained by administrative traditions, organizational mandates and accountability structures.