...Mustafa Elkasih Abdulkarim; Mohamed Ismail Umlai; Layth Faris Al-Saudi Purpose The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the innovation diffusion theory. The responses...

... is a positively significant factor in influencing change commitment. This study is important as it contributes not only by adding to the scant literature assessing the readiness to implement the accrual accounting system but also by providing useful information on determinants of readiness for accrual...