Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries : a structured literature review
Year of publication: |
2023
|
---|---|
Authors: | Polzer, Tobias ; Adhikari, Pawan ; Nguyen Cong Phuong ; Gårseth-Nesbakk, Levi |
Published in: |
Journal of public budgeting, accounting & financial management. - Bingley : Emerald, ISSN 1945-1814, ZDB-ID 2070463-X. - Vol. 35.2023, 3, p. 309-332
|
Subject: | Emerging economies | International Public Sector Accounting Standards (IPSAS) | Low-income countries | Public sector accounting | Structured literature review | Entwicklungsländer | Developing countries | Öffentliches Rechnungswesen | Public accounting | Schwellenländer | Öffentlicher Sektor | Public sector | IPSAS | Bibliometrie | Bibliometrics |
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