作者
Tobias Polzer, Levi Gårseth-Nesbakk, Pawan Adhikari
发表日期
2020
期刊
International Journal of Public Sector Management
卷号
33
期号
2-3
页码范围
117-139
简介
Purpose
The purpose of this paper is to provide a global overview of the adoption status of International Public Sector Accounting Standards (IPSASs) in the different contexts of developed and developing countries on central government level, particularly delineating key reform issues and attempts to overcome these.
学术搜索中的文章
T Polzer, L Gårseth-Nesbakk, P Adhikari - International Journal of Public Sector Management, 2019