.... Research limitations/implications Policymakers and both global and local standard setters should monitor the influence of the Big-4 to prevent disproportionate dominance and promote equitable reform. Additionally, policymakers should actively communicate the benefits of public-sector accounting reform...

.... This study offers insight into the significance of culture and language in reforming public-sector accounting systems in developing nations and emerging economies. Accounting reform IPSAS Culture Language Hofstede–Gray model Public sector reforms involve “deliberate changes in the structures...

... Publishing Limited Licensed re-use rights only Developing country Institutional work Accounting reform Performance measurement and management The data were generated from document reviews and in-depth interviews from June 2013 to December 2014. Thus, the focus of the City’s PMM implementation...