Mbelwa, Latifa Hamisi; Adhikari, Pawan; Shahadat, Khandakar - In: Journal of Accounting in Emerging Economies 9 (2019) 3, pp. 335-365
Purpose: The purpose of this paper is to investigate the factors that have resulted in the effective implementation of accrual accounting reforms in the Central Government of Tanzania. Design/methodology/approach: The paper relies on the ideas of institutional theory and some aspects of...