Extending the Institutional Theory: Public Sector Accounting and Financial Reporting Perspectives, Sri Lanka

N Nagendrakumar - 2020 - rda.sliit.lk
The purpose of this study is to explain why the accrual accounting practices introduced to
Public Entities (PEs) in Sri Lanka has been a failure. To elevate the phenomenon, the study …

Provide a Proposed Model for the Quality of Public Sector Financial Reporting in Iran

A Mohammdi… - Governmental …, 2020 - gaa.journals.pnu.ac.ir
Subject and Purpose of the Article: The purpose of this study is to achieve a desirable model
of public sector financial reporting quality using the grounded theory approach. Research …