Abstract The development of International Public Sector Accounting Standards (IPSASs)
aims at harmonizing public sector accounting at an international level. IPSASs are intended …

Purpose The aim of the study is to review the extant literature on International Public Sector
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …

Severe fiscal problems, the insufficient comparability of financial information and increasing
demands for better accountability require national governments and international …

This study examined the perceptions of internal and external users and preparers of
accounting information in the Brazilian public sector regarding a change to an accrual based …

This study aims to investigate the impact of accrual accounting adoption on Indonesian local
governments. In particular, this study examines the differences of financial performance …

O estudo buscou examinar a percepção dos usuários internos, externos e preparadores da
informação contábil do setor público brasileiro sobre a alteração do regime de …

In this study, we seek to further delineate the reasons for the existence of shortfalls in the
level of formal and material harmonization regarding the accrual-based rules in International …

This study aims to examine the influence of human resources, information technology, and
organizational culture on Indonesian local governments' readiness in implementing accrual …

Having a longitudinal approach of the Romanian public accounting system's evolution, this
historical study proposes the development of a framework in order to assess in a descriptive …

Introduction. The increasing measurability of performances in the public sector in the
countries of the post-soviet region, including Hungary, has come to the limelight in recent …