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Keywords: Divergence
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management 1–29.
Published: 30 June 2026
...Julia-Isabelle Heise; Marius F. Gros Purpose This study empirically evaluates the conceptual model proposed by Jorge (2007) to explain the persistent divergence of public sector accounting (PSA) systems. Leveraging Germany's federal diversity, we examine whether the determinants identified...
