..., identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified. Design/methodology/approach The methodology is based on a systematic review of the literature described by Moher et al...

..., motivated by calls from Azmi and Mohamed (2014) and Ismail et al. (2018) , and their acknowledgment of the limited research into transitions from cash-based to accrual-based accounting in developing economies. Accrual-based accounting standards or, in this case, IPSASs are one of the reforms...