...., 2001) builds on Lüder’s (1992) CM and Rogers’ (1995) IDT in an effort to explain the organizational processes of public sector accounting innovations. The model has been used by several researchers studying public sector accounting reforms (e.g. Abdulkarim et al., 2020 ; Christensen...

... accounting Comparative analysis Education programmes IPSASs Public sector accounting reforms In doing so, the relevance of executive training, e.g. some of the programs taught by Verwaltungsakademien in Austria and Germany, is not neglected, but the research focuses on education provided...