Assessing the countries' convergence to IPSAS from a cultural perspective
Year of publication: |
2024
|
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Authors: | Santos, Paula Gomes dos ; Albuquerque, Fábio de |
Published in: |
International journal of accounting and information management. - Bradford : Emerald, ISSN 1758-9037, ZDB-ID 2406360-5. - Vol. 32.2024, 2, p. 181-206
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Subject: | Accounting standards | Cultural dimensions | IPSAS convergence | Public sector | Kulturelle Identität | Cultural identity | Wirtschaftliche Konvergenz | Economic convergence | Öffentlicher Sektor | Bilanzierungsgrundsätze | IFRS | Nationalkultur | National culture | Welt | World | IPSAS |
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