<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0120-4645</journal-id>
<journal-title><![CDATA[Cuadernos de Administración (Universidad del Valle)]]></journal-title>
<abbrev-journal-title><![CDATA[cuad.adm.]]></abbrev-journal-title>
<issn>0120-4645</issn>
<publisher>
<publisher-name><![CDATA[Universidad del Valle]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0120-46452020000300204</article-id>
<article-id pub-id-type="doi">10.25100/cdea.v36i68.9793</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Institucional isomorphism in IPSAS adoption]]></article-title>
<article-title xml:lang="es"><![CDATA[El isomorfismo institucional en la adopción de las IPSAS]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rincón-Soto]]></surname>
<given-names><![CDATA[Carlos Augusto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gómez-Villegas]]></surname>
<given-names><![CDATA[Mauricio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad del Valle Department of Accounting and Finance ]]></institution>
<addr-line><![CDATA[Cali ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Nacional de Colombia Faculty of Economic Sciences ]]></institution>
<addr-line><![CDATA[Bogotá ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<volume>36</volume>
<numero>68</numero>
<fpage>204</fpage>
<lpage>218</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0120-46452020000300204&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0120-46452020000300204&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0120-46452020000300204&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The adoption of IPSAS is driven by various institutional factors that lead organizations to follow isomorphic behavior. Institutional isomorphism comes from various influences (coercive, mimetic, and normative), which could explain governments&#8217; endorsement of this accounting model. This paper identifies and compares the factors and conditions that influence the adoption, adaptation, or non-adoption of IPSAS in different jurisdictions, from the institutional isomorphism perspective by using the systematic literature review methodology. Our findings account for the factors and conditions that isomorphically influenced IPSAS adoption or adaptation processes in various jurisdictions. Coercive isomorphism has been mostly driven by international institutions, while mimetic isomorphism is linked to governments&#8217; search for trust. On the other hand, normative isomorphism has been related to the actions of political groups, public officials or professional institutions.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen 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.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Legitimation]]></kwd>
<kwd lng="en"><![CDATA[Adoption]]></kwd>
<kwd lng="en"><![CDATA[Decoupling]]></kwd>
<kwd lng="en"><![CDATA[IPSAS]]></kwd>
<kwd lng="en"><![CDATA[Accrual Accounting]]></kwd>
<kwd lng="es"><![CDATA[Legitimación]]></kwd>
<kwd lng="es"><![CDATA[Adopción]]></kwd>
<kwd lng="es"><![CDATA[Desacoplamiento]]></kwd>
<kwd lng="es"><![CDATA[IPSAS]]></kwd>
<kwd lng="es"><![CDATA[Contabilidad de devengo]]></kwd>
</kwd-group>
</article-meta>
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