Purpose The aim of the study is to review the extant literature on International Public Sector
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …

Purpose–The purpose of this paper is to evaluate the institutionalization of an accrual
accounting system in the Indonesian public sector. Design/methodology/approach–The …

Purpose This study aims to explore the role that culture and language play in the
implementation of International Public Sector Accounting Standards (IPSAS) …

Public sector reforms in Malaysia begun in the 1980s with the primary objective of improving
the effectiveness, efficiency and transparency of governmental operational and financial …

This paper evaluates the outcomes of accrual accounting implementation in Thailand's
central government. A new conceptual framework was used to study transition barriers and …

Purpose This paper aims to critically explore the forces and critical features relating to the
adoption of a new reporting and budgeting system (RBS) in Indonesian local governments …

Este artigo apresenta o regime de competência de forma simples e objetiva, e discute como
pode ser aplicado às organizações públicas no Brasil. Para tanto, usa a experiência do …

The purpose of this paper is to discuss the development of a theoretical model to investigate
accounting change in the public sector in a developing country. The accounting change …

This study applies the technology acceptance model to explore the government financial
reporting information systems (GFRIS) in Indonesia. The model empirically tested using data …

Tujuan dari penelitian ini adalah untuk mengetahui kesiapan Pemda Kabupaten Jember
yang diindikasikan dengan komitmen, SDM, sarana prasarana dan sistem informasi; untuk …