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The adoption of IPSASs in South Asia: A comparative study of seven countries

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1988

Research in Governmental and Nonprofit Accounting.

404 cited

1999Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward384 cited

Cited by

2019“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries55 cited
2013Is Russian Public Sector Accounting in the Process of Modernization? An Analysis of Accounting Reforms in Russia50 cited
2017IPSAS, EPSAS and Other Challenges in European Public Sector Accounting and Auditing43 cited
2019Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania40 cited
2019Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal39 cited
2020Exploring the role of innovation in the level of readiness to adopt IPSAS39 cited
2018Adoption of International Public Sector Accounting Standards in Public Sector of Developing Economies -Analysis of Five South Asian Countries37 cited
2019Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh33 cited
2014Government Accounting System Reform and the Adoption of IPSAS in Iraq29 cited
2022The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula27 cited
2022Culture, language, and accounting reform: a new perspective on IPSAS implementation26 cited
2021Decision‐making processes of public sector accounting reforms in India—Institutional perspectives20 cited
2020The transition to IPSAS standards: the extent of adoption and the influence of institutional, contingency and economic network factors20 cited