Christiaens, Johan - 2015
harmonization, resulting in the elaboration of the International Public Sector Accounting Standards (IPSAS). Despite their relevance …, little is known on the adoption process of IPSAS. This study aims to examine to what extent IPSAS(-like) accrual accounting … sent worldwide to a sample of countries. The study reveals an important move to accrual accounting, particularly to IPSAS …