AN EMPIRICAL EVIDENCE ON THE DETERMINANTS OF ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS: APPLICATION OF DIFFUSION OF INNOVATION THEORY

This empirical study examines the determinants of International Public Sector Accounting Standards (IPSAS) adoption among Ministries, Departments, and Agencies (MDAs) in Kaduna State, Nigeria, using the Diffusion of Innovation (DOI) theory. Specifically, it investigates the influence of relative advantage, compatibility, complexity, trialability, and observability on IPSAS adoption in a subnational public sector context. The study adopted a quantitative, crosssectional survey and explanatory research design. Data were collected from accounting personnel across Kaduna State MDAs using a structured questionnaire, and 254 valid responses were analysed using multiple regression analysis in IBM SPSS following data screening and reliability, validity, and multicollinearity assessments. The findings reveal that relative advantage, complexity, trialability, and observability significantly influence IPSAS adoption, whereas compatibility is not statistically significant. Relative advantage emerged as the strongest predictor of IPSAS adoption. Based on these findings, Kaduna State Government should strengthen IPSAS implementation through continuous professional training, phased implementation, sustained technical support, and greater communication of the transparency, accountability, comparability, and financial reporting benefits of IPSAS.