Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review

Autor:	Polzer, Tobias, Adhikari, Pawan, Nguyen, Cong Phuong, Gårseth-Nesbakk, Levi
Zdroj:	Journal of Public Budgeting, Accounting & Financial Management, 2021, Vol. 35, Issue 3, pp. 309-332.
Databáze:	Emerald Insight
Externí odkaz:	http://www.emeraldinsight.com/doi/10.1108/JPBAFM-01-2021-0016 Zobrazit plný text záznamu