Between global standards and local capacity: IPSAS adoption in the Mozambican public sector

Entre normas globales y capacidad local: adopción de las IPSAS en el sector público mozambiqueño

Abstract

The adoption of International Public Sector Accounting Standards (IPSAS) represents one of the central challenges of accounting reforms in developing countries, particularly in contexts characterized by limited institutional capacity, shortages of technical expertise, and weaknesses in information systems. In Mozambique, the implementation of IPSAS, mandated by Law No. 14/2020, seeks to enhance transparency, comparability, and accountability in public financial management, while highlighting the tensions between global accounting standards and the specificities of the national administrative context. This study examines the process of accounting harmonization in the Mozambican public sector from an institutional perspective. Adopting a qualitative approach, this case study is grounded in semi-structured interviews conducted with key stakeholders involved in the implementation of IPSAS in the country. The findings reveal that, despite broad consensus regarding the relevance of IPSAS, their adoption faces persistent obstacles, particularly related to insufficient qualification of human resources, deficiencies in accounting information systems, and institutional coordination challenges inherent in the reform process. By providing an in-depth analysis of the Mozambican experience, this study contributes to the still-scarce empirical literature on public sector accounting reforms in developing countries. Furthermore, it demonstrates how international accounting standards are interpreted, negotiated, and operationalized in contexts of low institutional capacity, enriching the debate on accounting harmonization and institutional change in the public sector.

Keywords:
accounting harmonization; developing countries; IPSAS; institutional theory; public sector accounting

Resumo

A adoção das Normas Internacionais de Contabilidade do Setor Público (IPSAS) representa um dos desafios centrais das reformas contabilísticas nos países em desenvolvimento, sobretudo em contextos caracterizados por limitações da capacidade institucional, escassez de competências técnicas e fragilidades nos sistemas de informação. Em Moçambique, a implementação das IPSAS, consagrada na Lei n.º 14/2020, procura reforçar a transparência, a comparabilidade e a responsabilização na gestão das finanças públicas, ao mesmo tempo que evidencia as tensões entre normas contabilísticas globais e as especificidades do contexto administrativo nacional. Este estudo examina o processo de harmonização contabilística no setor público moçambicano, adotando uma perspectiva institucional. Este estudo, de natureza qualitativa, assenta num estudo de caso sustentado por entrevistas semiestruturadas realizadas com intervenientes-chave envolvidos na implementação das IPSAS no país. Os resultados revelam que, apesar do consenso quanto à relevância das IPSAS, a sua adoção enfrenta obstáculos persistentes, sobretudo relacionados com a insuficiente qualificação dos recursos humanos, a inadequação dos sistemas de informação contabilística e as dificuldades de coordenação institucional inerentes ao processo de reforma. Ao analisar aprofundadamente a experiência moçambicana, este estudo contribui para a ainda escassa literatura empírica sobre reformas da contabilidade pública em países em desenvolvimento. Além disso, evidencia a forma como as normas contabilísticas internacionais são interpretadas, negociadas e operacionalizadas em contextos de baixa capacidade institucional, enriquecendo o debate sobre harmonização contabilística e a mudança institucional no setor público.

Palavras-chave:
harmonização contabilística; países em desenvolvimento; IPSAS; teoria institucional; contabilidade do setor público

Resumen

La adopción de las Normas Internacionales de Contabilidad del Sector Público (IPSAS) representa uno de los desafíos centrales de las reformas contables en los países en desarrollo, especialmente en contextos caracterizados por limitaciones en la capacidad institucional, escasez de competencias técnicas y debilidades en los sistemas de información. En Mozambique, la implementación de las IPSAS, consagrada en la Ley n.º 14/2020, busca reforzar la transparencia, la comparabilidad y la rendición de cuentas en la gestión de las finanzas públicas, al tiempo que evidencia las tensiones entre las normas contables globales y las especificidades del contexto administrativo nacional. Este estudio examina el proceso de armonización contable en el sector público mozambiqueño desde una perspectiva institucional. De naturaleza cualitativa, la investigación se basa en un estudio de caso sustentado en entrevistas semiestructuradas realizadas a actores clave involucrados en la implementación de las IPSAS en el país. Los resultados revelan que, a pesar del consenso sobre la relevancia de las IPSAS, su adopción enfrenta obstáculos persistentes, principalmente relacionados con la insuficiente cualificación de los recursos humanos, la inadecuación de los sistemas de información contable y las dificultades de coordinación institucional inherentes al proceso de reforma. Al profundizar en el análisis de la experiencia mozambiqueña, este estudio contribuye a la aún escasa literatura empírica sobre reformas de la contabilidad pública en países en desarrollo. Además, evidencia cómo las normas contables internacionales son interpretadas, negociadas y operacionalizadas en contextos de baja capacidad institucional, enriqueciendo el debate sobre la armonización contable y el cambio institucional en el sector público.

Palabras clave:
armonización contable; países en desarrollo; IPSAS; teoría institucional; contabilidad del sector público

1. INTRODUCTION

At the end of the 1990s, many African countries faced severe economic and financial crises and were required to implement structural adjustment programs imposed by the World Bank and the International Monetary Fund (IMF) (Elad et al., 2023). Within this context and driven by increasing globalization and the need to harmonize and standardize public sector accounting practices, Mozambique initiated reforms to its State Financial Administration System (SFAS). With the support of the Department of Public Finance, the IMF, and other international cooperation bodies, the Mozambican government approved Law No. 14/2020 (Moçambique, 2020a), which explicitly mandates convergence with International Public Sector Accounting Standards (IPSAS). This reform aims to promote accounting harmonization, standardization, and compliance with internationally accepted practices that many governments have voluntarily adopted (Polzer et al., 2022).

IPSAS have been widely promoted as a pathway to modernizing government accounting systems (Brusca & Martinez, 2016). The growing demand for transparency, accountability, and comparability in public finances has encouraged governments and international organizations to reform existing accounting systems and adopt IPSAS (Frintrup et al., 2022; Okpo, 2019; Onyilokwu, 2020). Consequently, IPSAS have become an international reference for public sector financial reporting based on accrual accounting, supporting improved financial management and decision-making (Spyridon & Karastogiannis, 2023).

The globalization of financial markets has further reinforced the need for comparable and understandable financial information across countries, contributing to accounting harmonization in both the public and private sectors (Farinha & Cascais, 2017). Issued by the International Public Sector Accounting Standards Board (IPSASB, 2022a, 2022b), IPSAS seek to enhance the quality, transparency, and reliability of public sector accounting information, facilitate financial statement consolidation, and support informed decision-making (Brusca & Martinez, 2016; Nunes et al., 2019; Polzer et al., 2022).

Public sector accounting reforms have been implemented in many countries with the objective of strengthening accountability, restoring citizens’ trust in government, and improving transparency in the management of public resources (Brusca & Martinez, 2016; Cuadrado-Ballesteros & Bisogno, 2021). These reforms have often been associated with New Public Management (NPM) principles, particularly in contexts where accountability pressures, privatization processes, and conditionalities linked to loans or financial aid from international organizations are present. In this regard, IPSAS adoption may generate favorable conditions in credit markets, while governments face strategic choices between full adoption, partial adoption, adaptation, or non-adoption of the standards (Polzer et al., 2022). To avoid resistance and delays during implementation, it is essential to consider specific contextual and institutional factors prior to their adoption and dissemination of such reforms (Adhikari et al., 2021).

However, the implementation of IPSAS in developing countries is not merely a technical modernization process. It often involves tensions between internationally promoted models of accountability and the institutional realities of local public administrations. In contexts characterized by administrative fragility, limited professional capacity, and dependence on external financing, accounting reforms may produce symbolic compliance, partial implementation, or institutional decoupling between formal rules and actual practices. These tensions make IPSAS adoption a contested and uneven process rather than a linear trajectory toward harmonization.

More recently, public sector reforms have also been influenced by digitalization processes, which aim to improve access to financial information for various stakeholders, including citizens, public officials, and private entities (Fossheim & Lund-Tønnesen, 2023). Increased accessibility to financial data enhances transparency, accountability, and trust in public administration (Ahmad et al., 2024). Within this evolving context, institutional theory offers a relevant analytical lens to understand how organizational models and accounting reforms are shaped, adopted, and adapted within specific institutional environments (Burns & Scapens, 2000; Mbelwa et al., 2019; Moll et al., 2018). In particular, coercive isomorphism may help to explain how international organizations, donor agencies, and financial institutions may indirectly influence accounting reforms through funding conditionalities, technical assistance, and governance expectations. In developing countries such as Mozambique, IPSAS adoption may therefore reflect not only internal modernization objectives but also external pressures for institutional legitimacy and international alignment.

Despite the growing relevance of IPSAS, research on their adoption remains relatively limited, particularly regarding developing countries (Liberato et al., 2024). Existing studies highlight significant differences between developed and developing contexts, where limited administrative capacity, resource constraints, and institutional weaknesses often hinder accounting reforms. Adedeji (2024) notes that most empirical studies on IPSAS adoption focus on developed economies, while many developing countries continue to rely on cash-based accounting systems, as observed in Zimbabwe and several West African countries.

Against this backdrop, this study examines how institutional dynamics shape the adoption and implementation of IPSAS in Mozambique’s public sector following the enactment of Law No. 14/2020. Specifically, it addresses the research question: How does IPSAS adoption unfold in a context marked by limited institutional capacity and external pressures for accounting harmonization?

This study responds to calls for more empirical evidence from underrepresented regions, addressing the imbalance in accounting research in Africa identified by Waweru et al. (2023). It also aligns with Adhikari et al. (2021), who emphasize the need for in-depth, single-case studies that capture the roles and perspectives of key actors involved in public sector accounting reforms in emerging economies.

By examining IPSAS adoption in Mozambique, this study contributes to the limited empirical literature on public sector accounting reforms in developing countries. It offers insights into how global accounting standards are interpreted, negotiated, and operationalized in contexts marked by institutional and capacity constraints. Grounded in institutional theory, the study advances debates on accounting harmonization, coercive pressures, and public sector reform in African countries.

The present research contributes to the literature in three main ways. First, it expands empirical evidence on IPSAS adoption in African contexts, with particular focus on Mozambique, a setting that remains underexplored in accounting scholarship. Second, it provides a context-sensitive examination of how accounting harmonization reforms interact with local institutional constraints and administrative capacity. Third, it enriches institutional theory by illustrating how coercive and normative pressures shape accounting reforms in developing countries, while also revealing the practical limitations and uneven dynamics that characterize their implementation.

The paper proceeds as follows: the next section presents the literature review, followed by the methodology, the analysis and discussion of results, and the final considerations.

2. THEORETICAL FRAMEWORK

Governments are the largest spenders of public resources, given their responsibility to meet citizens’ public needs through infrastructure provision and public services. Through public procurement and expenditure, governments also influence competitiveness and private sector development (Mchopa et al., 2024). Growing awareness of the limitations of cash-based accounting, combined with increasing demands for transparency and accountability, has stimulated significant reforms in public sector accounting systems. In Sub-Saharan Africa, governments have undertaken substantial changes in public financial management, particularly through the introduction of accrual-based accounting and the adoption of the International Public Sector Accounting Standards (IPSAS) (Sellami & Gafsi, 2020).

Over recent decades, public sector accounting reforms have intensified worldwide, aiming to enhance harmonization and comparability in financial reporting (Liberato et al., 2024). These reforms often involve the transition from traditional cash-based systems to accrual accounting, a model historically associated with the private sector (Pollifroni et al., 2023). However, the application of accrual accounting in the public sector is neither straightforward nor purely technical. Critics argue that accrual-based systems frequently overlook the specific institutional dynamics of the public sector and the divergence between governmental structures and private-sector organizational logics (Spyridon & Karastogiannis, 2023).

In developing countries, accounting reforms are frequently driven by external pressures linked to financial assistance and loan conditionalities imposed by international organizations such as the World Bank and the IMF (Moses & Hopper, 2022). International standard-setters, donor agencies, and professional accounting bodies-often rooted in Western contexts-tend to promote accounting systems that may be poorly aligned with local administrative capacities and institutional realities (Waweru et al., 2023). Mozambique is no exception. Within market-oriented reform agendas emphasizing privatization, deregulation, and fiscal discipline, international standards such as IPSAS and International Financial Reporting Standards (IFRS) are frequently associated with good governance, transparency, and accountability (Elad et al., 2023). Consequently, accountability has become a central element of public sector governance, with managers increasingly responsible for reporting performance to citizens and oversight bodies (Ndalu et al., 2021).

Although IPSAS adoption constitutes a relatively recent research stream within public sector accounting literature (Liberato et al., 2024), contemporary reforms increasingly intersect with digital transformation processes. The modernization of public accounting systems has renewed interest in the role of information and communication technologies (ICT), including digital platforms and artificial intelligence (AI), in enhancing public financial management (Vovchenko et al., 2023). Nevertheless, despite global commitments such as the United Nations’ Sustainable Development Goal (SDG) on quality education, developing countries continue to face significant challenges related to digital infrastructure, skills development, and access to ICT-enabled learning (Tetteh et al., 2023).

2.1 International Accounting Harmonization

International accounting harmonization in the public sector has gained increasing attention over the past four decades, particularly in response to globalization and financial integration (Bisogno et al., 2022). The development of IPSAS and, in Europe, the debate surrounding European Public Sector Accounting Standards (EPSAS), reflect efforts to enhance transparency, comparability, and accountability in public financial reporting (Cohen et al., 2023; Frintrup et al., 2022).

Harmonization aims to reduce accounting diversity by increasing the comparability of financial information across jurisdictions, thereby supporting better decision-making, resource allocation, and fiscal sustainability (Nobes & Parker, 2008; Uyioghosa & Igbinosa, 2023). However, achieving harmonization remains challenging due to differences in legal systems, administrative traditions, and institutional capacities across countries (Nguema, 2022). While harmonized standards can enhance investor confidence and facilitate access to international financial markets, they also impose significant implementation costs, including investments in training, technology, and organizational change (Spyridon & Karastogiannis, 2023). Nevertheless, accounting harmonization is not politically neutral. Several studies argue that IPSAS may also function as mechanisms of fiscal discipline and governance standardization, reinforcing international expectations regarding transparency, budgetary control, and financial accountability. In developing countries, this process may strengthen external oversight and donor confidence, while simultaneously creating tensions between globally promoted accounting models and local administrative realities.

The adoption of accrual-based accounting under IPSAS provides more comprehensive information on assets, liabilities, and financial performance, supporting improved governance and accountability (Cuadrado-Ballesteros et al., 2021; Schmidthuber et al., 2022). Nevertheless, empirical evidence shows that countries frequently deviate from unchanged IPSAS adoption, compromising comparability and reflecting local adaptations or resistance (Brusca & Martinez, 2016; Polzer et al., 2022). Studies from both developed and developing contexts highlight sovereignty concerns, institutional constraints, and capacity limitations as major barriers to full convergence (Elad et al., 2023; International Federation of Accountants, & Chartered Institute of Public Finance and Accountancy, 2021).

Digital transformation has emerged as a key enabler of accounting harmonization, facilitating real-time data access, transparency, and improved financial control (Ahmad et al., 2024; Fossheim & Lund-Tønnesen, 2023). In Mozambique, accounting harmonization efforts under Law No. 14/2020 are closely linked to digital initiatives such as e-SFAS, which aim to modernize public financial management and strengthen accountability (Polzer et al., 2022). However, digitalization alone is insufficient without adequate institutional capacity and human capital development.

2.2 Institutional Theory in Accounting Research

Institutional theory provides a valuable framework for understanding how accounting reforms are shaped by broader social, political, and organizational contexts. From an accounting perspective, institutions encompass the norms, values, beliefs, and practices that become taken for granted and are widely adopted within organizational fields (Major & Vieira, 2009). Rather than being driven solely by efficiency considerations, accounting systems are often adopted to gain legitimacy and conform to prevailing institutional expectations.

Institutional theory distinguishes between technical pressures related to efficiency and performance and institutional pressures associated with legitimacy and social acceptance (Machado-da-Silva et al., 2010). Public sector organizations are therefore evaluated not only on their operational effectiveness but also on their conformity with legal, professional, and societal norms. Institutionalization is a gradual process through which practices become stabilized and widely accepted, although it may involve symbolic adoption and decoupling between formal structures and actual practices (Reiter & Klenk, 2019).

Since its emergence in the 1970s (Meyer & Rowan, 1977), institutional theory has become one of the most widely applied theoretical approaches in accounting research (Berthod, 2016). It is particularly suited to analyzing public sector reforms, as it highlights how accounting standards, rules, and values influence organizational behavior and decision-making within complex institutional environments (Aksom & Vakulenko, 2024).

Institutional pressures arise from legislative, regulatory, and administrative interventions, leading organizations to conform in order to secure legitimacy, stability, access to resources, and long-term survival (Carpenter & Feroz, 2001). DiMaggio and Powell (1991) conceptualize these dynamics through institutional isomorphism, identifying coercive, normative, and mimetic mechanisms that drive organizational convergence. In the context of public sector accounting reforms, these forms of isomorphism help explain why governments adopt internationally legitimized accounting standards even when local implementation capacity remains limited. Coercive pressures may arise from financial dependence on multilateral organizations and donor agencies, normative pressures from the diffusion of professional accounting education and international best practices, and mimetic pressures from the tendency to emulate reforms adopted by other countries facing similar institutional uncertainties (Beckert, 2010; Rodrigues & Craig, 2007).

Beyond explaining convergence, institutional theory also helps identify how global standards are locally adapted, modified, or resisted. It draws attention to the internal routines and external constraints that shape reform outcomes, offering insights into why accounting reforms may result in partial implementation, symbolic compliance, or unintended consequences (Aksom & Vakulenko, 2024). In developing countries, this may result in decoupling processes, whereby formal compliance with international standards coexists with limited practical implementation capacity. In such contexts, reforms may primarily serve symbolic and legitimacy-enhancing functions rather than producing immediate operational transformation.

In Mozambique, public financial management reforms have historically been strongly influenced by international cooperation frameworks and financial assistance programs supported by organizations such as the IMF, the World Bank, and bilateral donors. The development of SFAS, initiated in the early 2000s, represented a central element of broader state modernization efforts aimed at improving fiscal control, transparency, and budgetary management. The approval of Law No. 14/2020 and the convergence toward IPSAS can therefore be understood as part of a longer trajectory of externally supported public sector reforms, shaped by both domestic modernization goals and international governance expectations.

2.3 Challenges for Public Sector Professionals

Efforts to digitize the public sector and promote more user-centric public services have intensified in recent years (Fossheim & Lund-Tønnesen, 2023). The emergence of megatrends such as public sector reforms, e-government, and digitalization has profoundly challenged the traditional skill set of public finance managers, creating a growing demand for qualified accountants and targeted education and training in public administrations (Pauluzzo et al., 2024). Digital transformation is a complex and relatively recent phenomenon in the accounting field, whose implications for organizational structures and professional roles require careful analysis (Schiavi et al., 2024).

Accounting information systems play a central role in this transformation, as they support accurate and timely data recording, financial reporting, and management control (Al-Hattami et al., 2024; Al-Hattami & Kabra, 2024). In the context of IPSAS implementation, digital transformation is frequently presented as an enabling strategy to enhance efficiency, transparency, and accountability in the public sector. Technologies such as AI, e-governance platforms, and integrated financial management systems allow real-time access to financial data, facilitate detailed analysis, and support international accounting harmonization (Ahmad et al., 2024; Fossheim & Lund-Tønnesen, 2023). In Mozambique, initiatives such as the e-SFAS system illustrate how digital tools can centralize public resource management, strengthen financial control, and improve accountability.

Despite these potential benefits, developing countries continue to face significant constraints related to limited technological infrastructure, digital divides, and shortages of skilled personnel (Liberato et al., 2024). Digital transformation alone is insufficient to overcome institutional weaknesses without sustained investment in human capital, continuous professional training, and accessible technologies. Agile approaches and organizational learning mechanisms may enhance adaptability and operational efficiency, but their effectiveness depends on the broader institutional context in which they are applied (Ciancarini et al., 2024).

Recent studies highlight the growing interest in AI applications within public finance management, particularly in relation to improving data processing, forecasting, and decision-making (Vovchenko et al., 2023). Empirical evidence suggests that AI-enabled accounting systems can enhance transparency, reduce human error, and mitigate corruption risks by improving transaction traceability and accountability (Ahmad et al., 2024). In developing country contexts, accounting information systems have also been associated with improved collaboration quality, process efficiency, and team performance (Al-Okaily, 2024).

However, technological change places additional pressure on education and training systems, which often struggle to align curricula with rapidly evolving professional demands (Kharbat & Muqattash, 2020; Pauluzzo et al., 2024). Persistent gaps between education and practice limit public sector employees’ ability to respond effectively to complex digital and institutional environments (Pericolo et al., 2023). Moreover, the distributional effects of digital technologies across the public sector workforce raise concerns about inequality, reskilling needs, and exclusion, reinforcing the importance of targeted capacity-building policies (Savignon et al., 2023).

Overall, the literature suggests that the effectiveness of IPSAS implementation depends not only on technical modernization, but also on the institutional capacity to internalize and operationalize accounting reforms. In contexts marked by resource dependence and administrative fragility, digitalization and accounting technologies may improve formal compliance while failing to fully transform organizational routines and practices (Liberato et al., 2024). This reinforces the importance of examining how institutional pressures interact with local capacities and professional structures during reform processes.

3. METHODOLOGY

This study adopts a qualitative case study approach to examine the process of IPSAS implementation in Mozambique following the approval of Law No. 14/2020. The case study strategy is appropriate because it enables an in-depth understanding of complex institutional processes within their real-life context (Yin, 2018), particularly in settings undergoing administrative reforms and institutional change. In this context, the study investigates how the accounting harmonization process has unfolded in Mozambique, following Law No. 14/2020, considering both IPSAS requirements and international experiences with public sector accounting reform.

To achieve this objective, a case study methodology was employed (Fonseca, 2002), supported by a literature review on public sector accounting reforms and IPSAS implementation (Spyridon & Karastogiannis, 2023). The empirical work was conducted with the National Directorate of Public Accounting (NDPA), an organizational unit of the Ministry of Economy and Finance and part of the Central Public Administration subsector (Instituto Nacional de Estatistica, 2021; Mocambique, 2012, 2020b).

This qualitative approach allows the investigation of a contemporary phenomenon within its real-life context (Hollweck, 2015; Yin, 2018), providing a detailed understanding of the organizational and institutional dynamics associated with public sector accounting reforms. The case study method enables an exhaustive and comprehensive examination of a specific object of analysis (Gil, 2008a, 2008b). As Baxter and Jack (2008) note, qualitative case study offers researchers tools to explore complex phenomena within their contexts and constitutes a valuable strategy for theory development and program evaluation. This methodological approach also deepens the understanding of organizations and social groups by describing, explaining, and relating both global and particular aspects of a given phenomenon (Goldenberg, 2004). In this sense, qualitative research supports a deeper interpretation of social practices and institutional dynamics (Erickson, 2017; Vieira et al., 2009).

Data collection combined documentary analysis, semi-structured interviews, and direct observation. Documentary sources included legislation related to SFAS, official reports, newsletters, academic articles, books, dissertations, theses, and the other relevant materials on public sector accounting reforms and IPSAS implementation in Mozambique. These documents provided contextual and institutional information that was triangulated with interview data and direct observation conducted within the NDPA, strengthening the credibility, consistency, and robustness of the findings.

Semi-structured interviews were conducted with NDPA employees using a guide comprising open- and closed-ended questions, following an approach similar to that adopted by Adhikari et al. (2021). Participants were intentionally selected based on their direct involvement in the implementation process of the new Public Accounting System (PAS) and IPSAS convergence initiatives. A total of 21 NDPA employees participated in the study, including 15 from the Public Accounting Department and 6 from the Department of Standardization, Procedures, and Inspection. Other departments were not included because they were not directly involved in the IPSAS implementation. This purposive sampling strategy was appropriate given the exploratory and qualitative nature of the research, which sought to capture the perspectives of key actors engaged in the reform process.

The interviews lasted approximately 45 minutes on average. The interview guide was structured into two main parts: the first focused on respondent characteristics, and the second examined perceptions regarding Law No. 14/2020 and the implementation of the new PAS. The second part comprised four analytical dimensions: (i) assessment of respondents’ knowledge of the new law through Likert-scale questions; (ii) analysis of the implementation process through open-ended questions; (iii) evaluation of perceived impacts and organizational changes using Likert-scale questions; and (iv) exploration of institutional theory dimensions underlying the reform process through open-ended questions. The interview protocol was aligned with themes derived from the theoretical framework.

Interview data were analyzed through thematic interpretation guided by institutional theory, particularly concepts such as coercive, normative, and mimetic isomorphism, legitimacy, and institutional pressures. The analysis sought to identify recurrent themes, convergences, and tensions in participants’ perceptions regarding IPSAS implementation and public sector accounting reform in Mozambique.

To interpret the activities and perceptions associated with the reform process, the study draws on narratives, interview excerpts, documentary evidence, and descriptive statistical elements such as tables and percentages, without constituting quantitative research (Denzin & Lincoln, 2023). The combination of interview, documents, and observation enabled data triangulation, enhancing the analytical consistency of the findings and conclusions.

4. RESULTS ANALYSIS AND DISCUSSION

4.1 Institutional Capacity and Knowledge Constraints in IPSAS Implementation

The first part of the interview guide aimed to characterize the sociodemographic characteristics of the sample’s interviewees, including department, age group, gender, years of service at the NDPA, educational level, field of training, and professional qualifications. The analysis of this first stage revealed that the NDPA workforce is predominantly composed of relatively young professionals, with a slight predominance of female employees, high academic qualifications, and training backgrounds generally related to accounting and economic sciences. Most respondents reported having professional experience in public accounting and public administration, factors considered relevant for understanding current accounting regulations and ongoing reforms.

Despite these qualifications, most interviewees indicated that they had not received recent or sufficiently comprehensive training related to IPSAS and the new PAS. Although some short-term training initiatives had taken place, respondents considered them insufficient to address the institutional and technical changes required by Law No. 14/2020. From an institutional perspective, these capacity gaps illustrate that accounting reform in Mozambique depends not only on legal change but also on the development of specialized technical knowledge and professional capabilities.

Employees’ level of knowledge regarding Law 14/2020 and IPSAS constitutes a critical element for the effective implementation of IPSAS in the Mozambican public sector. To assess this issue, respondents were asked about their knowledge of the new legal framework and IPSAS principles (Table 1).

TABLE 1
LEVEL OF KNOWLEDGE OF LAW NO. 14/2020 AND IPSAS

Nature of the Questions - Law nº 14/2020	Very low		Low		Medium		High		Very high		Total
	no.	%	no.	%	no.	%	no.	%	no.	%
Main changes brought by Law 14/2020 in PAS	4	19%	2	10%	5	24%	4	19%	6	29%	21
The contextualization of IPSASB in PAS	9	43%	2	10%	4	19%	3	14%	3	14%	21
Objectives of IPSASB in PAS	8	38%	6	29%	3	14%	2	10%	2	10%	21
The set of standards issued by IPSASB	8	38%	2	10%	4	19%	5	24%	2	10%	21
The accounting assumptions of the amendment to Law 14/2020 in light of IPSAS	5	24%	6	29%	5	24%	3	14%	2	10%	21
Average	7	32%	4	17%	4	20%	3	16%	3	14%	21

• Source: Elaborated by the authors.

The results indicate that NDPA employees generally demonstrate limited knowledge regarding IPSAS and the accounting assumptions introduced by Law No. 14/2020. On average, respondents classified their level of knowledge as “Very low” (32%), particularly regarding IPSAS objectives and standards. Although some respondents demonstrated a better understanding of the main legal changes introduced by the new PAS, knowledge regarding IPSAS concepts and accrual accounting principles remained limited.

This evidence corroborates Adhikari et al. (2021), who emphasize that public sector accounting reforms in emerging economies depend not only on formal legal changes but also on the existence of institutional capacities, communication structures, and qualified professionals capable of operationalizing reforms. Similar evidence has been identified in countries such as Tanzania, Portugal, Nigeria, Greece, and New Zealand, where insufficient IPSAS training and weak professional preparation have constrained reform implementation processes. The Mozambican case illustrates how accounting reforms frequently encounter institutional capacity constraints that hinder the effective operationalization of internationally promoted standards.

In this sense, the findings suggest that IPSAS adoption in Mozambique reflects a process of partial institutional implementation, in which formal convergence with international standards coexists with significant operational limitations. Although Law No. 14/2020 formally establishes IPSAS convergence, the absence of sufficient technical capacity, specialized training, and integrated information systems constrains effective implementation. This indicates a possible decoupling process (Reiter & Klenk, 2019), whereby formal compliance and symbolic alignment with international standards do not necessarily translate into fully operational accounting practices.

Spyridon and Karastogiannis (2023) argue that difficulties in implementing accrual accounting may also result from the lack of a shortage of qualified human resources, the mentality and culture of employees who may resist changes of the organizational culture. Similarly, Pauluzzo et al. (2024) highlight the gap between accounting education and the practical demands associated with contemporary public sector reforms. The current findings reinforce the importance of professional training and institutional learning as fundamental dimensions for IPSAS implementation and accounting harmonization.

4.2 Institutional Constraints and the Dynamics of Reform Implementation

Regarding the first open question regarding the importance of implementing Law No. 14/2020 for public sector entities and for the country, interviewees perceive the implementation of Law No. 14/2020 to be useful, as it guarantees a transparent and comparable presentation of financial statements, thereby allowing better decision making. The implementation of accounting reforms in the public sector promotes improvements in governance and accountability (Adhikari et al., 2021).

However, despite recognizing the relevance of the reform, interviewees emphasized that the implementation process remains at a preliminary stage. Most respondents stated that it is still premature to evaluate the full range of implementation difficulties (2^nd question) because the operational implementation of Law 14/2020 has not yet effectively begun. According to respondents, current efforts are primarily focused on diagnosis and preparatory activities. In this context, the participation of external organizations such as the National Board of Accountants and Auditors (NBAA), together with the Mozambican Order of Accountants and Auditors (MOAA), was highlighted as part of the diagnostic and technical support process.

Some interviewees have also identified insufficient qualification of human resources in IPSAS-related matters as one of the principal operational challenges (3^rd question). Interviewees 4, 5, and 6 emphasized that the NDPA resorted to the NBAA consultancy precisely because of Tanzania’s prior experience with IPSAS implementation. From an institutional perspective, this illustrates the combined influence of normative and mimetic pressures on the reform process. Normative pressures emerge through professional training, technical consultancy, and the diffusion of international accounting expertise, while mimetic pressures arise from the tendency to emulate reforms and experiences adopted by countries perceived as successful references under conditions of institutional uncertainty.

When respondents were asked about the level of preparation of NDPA human resources for IPSAS implementation (4^th question), most considered that employees still lack sufficient knowledge of accrual accounting, asset accounting, and IPSAS requirements. This finding is corroborated by Adhikari et al. (2021), who argue that the education, training, and awareness of accountants and government administrators are essential for the implementation public sector accounting reforms (IPSAS). Interviewees 5, 7, and 8 further noted that hiring restrictions over several years contributed to shortages of qualified personnel. Proposed solutions included the recruitment of specialized professionals, mobility of qualified public servants within the Public Administration, and the strengthening of training initiatives related to public accounting and IPSAS implementation.

Although the reform process of SFAS began in 2011 and culminated in the approval of the current Law, the findings demonstrate that institutional readiness remains limited. Similar constraints have been identified in other developing countries, where accounting harmonization reforms face significant operational and organizational barriers (Liberato et al., 2024). Pauluzzo et al. (2024) revealed the lack of a practical perspective for the development of accounting skills of graduates and public servants, capable of filling the gap between teaching and the requirements for practice in the current public sector context. Yet Spyridon and Karastogiannis (2023) state that the difficulty in introducing and applying accrual accounting (in Greece) may also result from adequate human resources and from employees’ attitudes and organizational culture that resist change.

Interviewees also stressed that public sector entities are generally not prepared for IPSAS implementation due to insufficient qualified personnel, weak technological infrastructure, and the absence of integrated accounting systems (5^th question). Therefore, the interviewees are unanimous in stating that the implementation of the Law would imply the hiring of new employees, whether internal, through the mobility of employees with IPSAS qualifications and experience, or even external hiring (6^th question). Sellami and Gafsi (2020) underline the need for governments to take the necessary actions and relevant measures to strengthen their public financial management mechanisms and also to promote an effective and competent-based accounting education system capable of providing deeper knowledge and adequate IPSAS. This would help create a solid and ethical framework of professionalism, transparency, accountability, and integrity for greater compliance with accounting standards and better performance in the public sector. Slama et al. (2022) reinforce the relevance of a strategy to adapt local standards to IFRS, despite the challenge of the considerable cost to be borne in terms of time and money.

The results of the study by Liberato et al. (2024) suggest that there are differences between restrictions and incentives in the implementation of accounting standards between developed and developing countries. They demonstrate that there are constraints identified in both developed and developing countries, such as a lack of accounting knowledge and skills and the limitations of software and information technologies. Technology is the agent of change on a broader level, transforming organizations, individuals, customers, suppliers and governments, as well as in the application of IPSAS (Lidyah et al., 2023; Schiavi et al., 2024). Adedeji (2024) found that the adoption of IPSAS varied depending on the states in South-West Nigeria. Adedeji (2024) considers government sponsorship of local training programmes for most of its staff to be an indication of the value placed on human capital development in the public sector and, likely, a drive to improve performance in the sector.

Nevertheless, the implementation process remains in the mapping and diagnostic phase, and no pilot entities had yet been formally selected at the time of the interviews. More broadly, this pattern suggests that, although the legal framework for IPSAS adoption has been established, its effective implementation remains constrained by institutional capacity limitations, reflecting elements of institutional decoupling between formal reform commitments and operational practice (7^th question). This pattern is consistent with institutional decoupling, whereby formal compliance with internationally promoted accounting standards coexists with limited operational implementation.

The literature indicates that accounting harmonization reforms in developing countries often involve significant technological and financial challenges. Liberato et al. (2024) identified limitations related to accounting knowledge, software systems, and information technologies in both developed and developing countries. Similarly, Tetteh et al. (2023) emphasize that developing countries frequently face digital infrastructure gaps that hinder modernization processes and professional training initiatives.

Although IPSAS are frequently associated with improved transparency and accountability, the findings indicate that accounting harmonization does not occur as a purely technical or automatic process. Instead, implementation is shaped by local institutional realities, resource constraints, and organizational capacities. In this context, IPSAS adoption appears not only as a modernization strategy but also as a mechanism for attaining international legitimacy and reinforcing relationships with donor organizations and multilateral institutions.

4.3 Harmonization, Institutional Pressures, and the Pursuit of Legitimacy

To further assess perceptions regarding the harmonization process, respondents evaluated several statements concerning the relationship between the PAS established by Law No. 14/2020 and IPSAS implementation (Table 2).

TABLE 2
LEVEL OF AGREEMENT OF PAS VS IPSASS

Nature of the Questions - PAS of Law nº 14/2020	I completely disagree		Disagree		Indifferent		Agree		Strongly agree		Total
	no.	%	no.	%	no.	%	no.	%	no.	%
1. NDPA team members have PAS knowledge of Law 14/2020	0	0%	0	0%	2	10%	7	33%	12	57%	21
2. The PAS established by Law 14/2020 recommends financial reporting in budgetary and financial statements, which must truthfully and appropriately represent transactions.	0	0%	0	0%	1	5%	9	43%	11	52%	21
3. The State’s financial statements, according to Law 14/2020, are: the balance sheet, the income statement, the cash flow statement, the statement of changes in net equity and the attached notes. These accounting pieces are important for the State’s accounts.	0	0%	0	0%	0	0%	9	43%	12	57%	21
4. The implementation of PAS, of Law 14/2020, will largely change the paradigm of the bookkeeping process.	0	0%	1	5%	0	0%	11	52%	9	43%	21
5. The PAS established by Law 14/2020 is in accordance with IPSAS	4	19%	5	24%	3	14%	6	29%	3	14%	21
6. The implementation of the new PAS will imply the approval of a plan of accounts specific to the public sector.	0	0%	0	0%	0	0%	11	52%	10	48%	21
7. The insufficient qualification of human resources in IPSAS matters will be one of the main obstacles to the implementation of Law 14/2020.	0	0%	0	0%	0	0%	12	57%	9	43%	21
8. To facilitate the process of implementing Law 14/2020, the Mozambican State must improve training actions within the scope of IPSAS.	0	0%	0	0%	0	0%	14	67%	7	33%	21
Average	1	2%	1	4%	1	4%	10	47%	9	43%	21

• Source: Elaborated by the authors.

The results show a broad consensus among interviewees regarding the importance of Law No. 14/2020 for improving accounting practices, financial reporting, and mechanisms of state accountability. Respondents generally agreed that the reform represents a significant transformation in the bookkeeping process and in the overall structure of public financial management.

However, perceptions regarding the effective alignment between the PAS and IPSAS were more heterogeneous, reflecting uncertainties about the practical implementation of accrual accounting standards within the Mozambican context. At the same time, respondents unanimously identified insufficient professional qualification as one of the principal obstacles to IPSAS implementation and strongly emphasized the need for expanded training initiatives. As Salato et al. (2022) note, a cost-benefit analysis is essential in such reforms, a topic that has been widely debated among academics and accounting professionals.

From an institutional perspective, these observations underscore the relevance of normative pressures associated with professional education, accounting training, and the dissemination of technical expertise required for accounting harmonization. Macuacua (2022) similarly argues that accounting education and research in Mozambique remain insufficient to support the current reform process. Adhikari et al. (2021) also emphasize that the education, awareness, and training of accountants and public administrators constitute essential conditions for the successful implementation of IPSAS reforms. More broadly, the evidence suggests that accounting harmonization depends not only on formal legal reforms but also on the development of institutional capacities capable of sustaining organizational change.

The interviews also revealed important dimensions of coercive institutional pressures. When asked about external influences, several respondents acknowledged the indirect role of multilateral organizations such as the IMF and the World Bank. From an institutional perspective, this reinforces the argument that IPSAS adoption is also driven by the pursuit of external legitimacy rather than exclusively by domestic modernization objectives. According to Interviewees 1, 7, and 13, these institutions recommend IPSAS adoption and provide financial and technical support for public sector reforms in Mozambique. This illustrates how normative pressures contribute to shaping organizational behavior, although their effectiveness remains conditioned by local institutional capacities. More broadly, the findings suggest that IPSAS adoption in Mozambique functions simultaneously as a mechanism for improving public financial management and as a strategy for enhancing institutional legitimacy in response to coercive pressures exerted by international organizations and development partners. Particularly the concept of coercive isomorphism, whereby organizations adopt internationally legitimized standards due to external pressures, financial dependence, and the pursuit of legitimacy (da Costa Tavares, 2019; Rodrigues & Craig, 2007). Mozambique’s dependence on external financial support appears to contribute to the adoption of internationally recognized accounting standards as part of broader public financial management modernization efforts.

At the same time, the findings also reveal elements of mimetic isomorphism, as Mozambican institutions seek to emulate accounting reforms and implementation experiences from other countries considered successful references, such as Tanzania. International accounting standards and external technical assistance are therefore perceived not only as instruments of modernization but also as models of legitimacy and good governance.

Overall, IPSAS adoption in Mozambique illustrates how globally promoted accounting reforms interact with limited local institutional capacity, producing gradual, uneven, and partially symbolic implementation dynamics. The findings suggest that accounting harmonization in developing countries should not be interpreted merely as a technical process of standard convergence, but rather as a broader institutional process shaped by external pressures, legitimacy concerns, local adaptations, and operational constraints.

5. FINAL CONSIDERATIONS

This study sought to understand how the accounting harmonization process has developed in Mozambique’s public sector following the approval of Law No. 14/2020, which establishes convergence with IPSAS. Based on interviews with employees of the NDPA, the findings reveal that the reform process is marked by a clear regulatory commitment to international accounting harmonization, while simultaneously facing significant institutional and operational constraints that hinder effective implementation.

The results show that IPSAS adoption in Mozambique should not be viewed merely as a technical accounting reform. Instead, it reflects a broader institutional transformation shaped by organizational capacities, external pressures, and the pursuit of legitimacy within the international public financial management environment. These findings suggest that the gradual implementation of IPSAS cannot be understood solely as a consequence of technical capacity constraints. Rather, they illustrate how international accounting reforms are negotiated within institutional environments where the pursuit of external legitimacy coexists with limited organizational capacity.

From a theoretical perspective, the study contributes to institutional theory by demonstrating how coercive, normative, and mimetic institutional pressures influence accounting reforms in developing countries. The findings suggest that the reform process is partially driven by coercive pressures associated with international organizations and multilateral donors, particularly the IMF and the World Bank, which support and encourage accounting modernization and harmonization. Normative pressures emerge through professional training requirements and the diffusion of accounting expertise, while mimetic pressures are reflected in the adoption of reform experiences and technical models from countries such as Tanzania. Overall, the Mozambican experience illustrates that accounting harmonization should not be interpreted as a linear process of technical convergence. Rather, it constitutes an institutional process in which global accounting standards are selectively interpreted, negotiated, and operationalized according to local administrative capacities, external legitimacy pressures, and organizational constraints.

The study also highlights that IPSAS implementation may involve partial or symbolic implementation. Although the legal and formal dimensions of harmonization are already established, practical implementation remains constrained by local institutional realities. This reinforces the argument that adopting global accounting standards does not automatically lead to greater transparency, accountability, or efficiency, especially in contexts characterized by limited administrative and technical capacity. The Mozambican case thus illustrates the tensions between internationally promoted accounting reforms and the practical realities of implementation in developing countries.

Empirically, the study contributes to the still limited literature on IPSAS implementation in African and developing countries, particularly in smaller and less studied public sector contexts. The findings underscore the importance of context-sensitive approaches capable of explaining how international accounting reforms are interpreted, adapted, and operationalized within specific institutional environments. In doing so, the study contributes to broader debates on accounting harmonization, public sector reform, and institutional change in contexts of external financial dependence and constrained state capacity.

Theoretically, the findings suggest that successful IPSAS implementation requires more than legal reform and formal convergence with international standards. Effective implementation depends on sustained investments in human capital, specialized accounting training, modernization of information systems, institutional coordination, and long-term political commitment. The study therefore highlights the importance of strategic planning and capacity-building policies capable of supporting gradual institutional transformation processes in the public sector.

Despite its contributions, the study presents some limitations. The research focuses on a single public institution and relies primarily on the perceptions of NDPA employees directly involved in the reform process. Consequently, the findings cannot be generalized to all public sector entities in Mozambique or to other national contexts. Furthermore, because the implementation process is still at an early stage, the study mainly captures expectations, perceptions, and preparatory dynamics rather than fully operational implementation outcomes.

Finally, the study highlights the need for further research examining how institutional accounting standards are adapted and operationalized in developing countries facing institutional and resource constraints. Comparative studies involving African countries could provide additional insights into the relationship between accounting harmonization, institutional pressures, and local implementation capacities. Further research could also explore the political dimensions of accounting reforms, particularly the role of international organizations and donor dependence in shaping public sector modernization agendas. In this sense, the Mozambican experience offers a relevant case for understanding the broader tensions between global standards and local realities in contemporary public sector accounting reform.

ACKNOWLEDGMENTS

The authors gratefully acknowledge the management of the National Directorate of Public Accounting (NDPA) for granting permission to conduct this study and for facilitating access to the organization during the data collection process. The authors also sincerely thank all NDPA employees who generously shared their time, knowledge, and experiences by participating in the interviews. Their valuable contributions were essential to the successful completion of this research.

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¹

[Original version]

Reviewers:

Robson Zuccolotto, Universidade Federal do Espirito Santo, Vitoria, ES, Brazil https://orcid.org/0000-0001-6739-5711

⁵

One reviewer did not authorize the disclosure of their identities.

Peer review report:

The peer review report is available at https://periodicos.fgv.br/rap/article/view/97069/90457

RESEARCH DATA AVAILABILITY

the entire dataset supporting the results of this study is available upon request to the corresponding author [maria c tavares]. The dataset is not publicly available because it contains information that could compromise the privacy and confidentiality of the research participants.

ARTIFICIAL INTELLIGENCE

usagethe chatgpt artificial intelligence tool was used to assist with the technical and grammatical review of the text and the standardization of references.

*

Corresponding Author

Editor-in-chief:

Gregory Michener, Fundação Getulio Vargas, Rio de Janeiro, RJ, Brazil https://orcid.org/0000-0002-6648-8649

Associate editor:

Gabriela Spanghero Lotta, Fundação Getulio Vargas (FGV EAESP), São Paulo, SP, Brazil https://orcid.org/0000-0003-2801-1628

CONFLICT OF INTEREST

the authors declare that they have no conflict of interest.

Publication Dates

• Publication in this collection
  30 Oct 2026
• Date of issue
  2026

History

• Received
  16 Feb 2026
• Accepted
  15 July 2026