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Journal Articles
Assessing the countries’ convergence to IPSAS from a cultural perspective
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International Journal of Accounting and Information Management (2024) 32 (2): 181–206.
Published: 01 December 2023
... H83 K20 M41 There is a trend of moving toward accrual-based accounting standards by countries (Cavanagh et al., 2016 ; OECD/IFAC, 2017). For this purpose, the International Public Sector Accounting Standards (IPSAS), issued by the International Public Sector Accounting Standards...
