IPSAS Adoption in African countries: Talking or walking the talk

Autor: Amel Chatti, Salma Dammak Ayadi, Maher Jeriji

Publikováno v: Contabilitate şi Informatică de Gestiune, Vol 23, Iss 3, Pp 530-550 (2024)

Research Question: How has the diffusion of IPSAS in the African region been influenced by contextual factors, external pressures, and the current status of adoption and implementation across African countries? Motivation: Africa seems to be the reg

Externí odkaz: https://doaj.org/article/5eac3c33dc454e90819c2c1ff3d1136b

The role of leadership–member exchange relationships in the implementation of the International Public Sector Accounting Standards by Greek public hospitals

Autor: Dalla, Konstantia, Lois, Petros, Makrygiannakis, Georgios

Publikováno v: EuroMed Journal of Business, 2022, Vol. 18, Issue 1, pp. 21-33.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/EMJB-04-2021-0064

Reforma contábil do setor público na América Latina e comunidades epistêmicas: uma abordagem institucional

Autor: Fabrício Ramos Neves, Mauricio Gómez-Villegas

Publikováno v: Revista de Administração Pública, Vol 54, Iss 1, Pp 11-31 (2020)
Revista de Administração Pública v.54 n.1 2020
Revista de Administração Pública
Fundação Getulio Vargas (FGV)
instacron:FGV
Revista de Administração Pública, Volume: 54, Issue: 1, Pages: 11-31, Published: 09 MAR 2020

Latin American countries have undergone a growing interest in international accounting standards. Several countries are making progress in the adoption of international standards driven by different internal factors as well as external dynamics. The

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1a50d314c1cf3e1709cd1883c4eb6a11
http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-76122020000100011&tlng=pt

EVALUATING THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSASs) CASH AND ACCRUAL BASED ACCOUNTING APPLICATION TECHNICAL DIFFERENCES IN AFRICA

Autor: Mazhambe, Zivanai

Accountability of public funds and appropriations is at the core of every government executive, legislature and judiciary. Inability and poor accountability in public funds, at its worst it has culminated in unethical and criminal conduct by public o

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7f30d3faf11f22fa0c190459b9251dd6

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