Rajib, Salah Uddin; Adhikari, Pawan; Hoque, Mahfuzul; … - In: Journal of Accounting in Emerging Economies 9 (2019) 1, pp. 28-50
Purpose: The purpose of this paper is to examine public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard (IPSAS) in the Central Government of Bangladesh. Design/methodology/approach: Drawing on the ideas of new...
