تصفح Accounting & Information Systems حسب المؤلف "Al-Saudi, Layth Faris"
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Culture, language, and accounting reform: a new perspective on IPSAS implementation
Abdulkarim, Mustafa Elkasih; Umlai, Mohamed Ismail; Al-Saudi, Layth Faris ( Emerald Publishing , 2022 , Article)Purpose: This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). Design/methodology/approach: The Hofstede–Gray and Huerta et ...