Browsing by Subject "governmental accounting culture"

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    • Social identity and IPSAS adoption: cross-national evidence 

      Abdulkarim, Mustafa Elkasih; Umlai, Mohamed Ismail ( Taylor & Francis , 2024 , Article)
      This study examines the relationship between social identity theory (SIT) and the extent to which adoption of International Public Sector Accounting Standards (IPSAS) is affected by diversity within countries. Data from ...