Polzer, Tobias; Adhikari, Pawan; Nguyen, Cong Phuong; … - In: Journal of Public Budgeting, Accounting & Financial … (2021)
Purpose: The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research...