Castañeda, Víctor Mauricio - In: Revista de Métodos Cuantitativos para la Economía y … 26 (2018), pp. 84-103
Nowadays, there are many countries implementing the International Public Sector Accounting Standards (IPSAS) under the assumption that they allow to provide quality to accounting information, as well as greater transparency and accountability. This research, in turn, seeks to establish that this...