Gomes, Patrícia; Brusca, Isabel; Fernandes, Maria J.; … - In: Journal of Public Budgeting, Accounting & Financial … 35 (2022) 1, pp. 12-40
Purpose This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the...
