Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges
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DOI: 10.1080/09540962.2019.1654318
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Cited by:
- Elena Alina OLARU (COLBEA), 2023. "Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(3), pages 62-72, March.
- Aquino, André Carlos Busanelli de & Batley, Richard A., 2022. "Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil," Accounting, Organizations and Society, Elsevier, vol. 98(C).
- Yen Thi Tran & Thanh Thi Cam Tran & Trang Cam Hoang, 2020. "Determinants of the Implementation of the Public-Sector Consolidated Financial Statements in Vietnam," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 68(5), pages 903-913.
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