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Keywords: Public accountability theory
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (5): 696–716.
Published: 01 July 2025
...Eric Kwaku Attefah; Augusta Ferreira; Patrícia Gomes Purpose This study aims to investigate whether contextual and institutional factors influence the levels of IPSAS compliance by local government entities in Ghana, combining the contingency model and the public accountability theory. Design...
