Combining theories to investigate the acceptance of accrual accounting
Year of publication: |
2024
|
---|---|
Authors: | Bekiaris, Michalis ; Paraponti, Thekla ; Spanou, Foteini |
Published in: |
International journal of public sector management. - Bingley : Emerald, ISSN 1758-6666, ZDB-ID 2032073-5. - Vol. 37.2024, 4, p. 531-554
|
Subject: | Accounting innovations | Diffusion contingency model | Government accounting | Public sector accounting reforms | Theory of human behavior | Öffentliches Rechnungswesen | Public accounting | Rechnungsabgrenzung | Accruals and deferrals | Öffentlicher Sektor | Public sector | Rechnungswesen | Accounting | Neues Steuerungsmodell | New public management | Kontingenztheorie | Contingency theory | Innovationsdiffusion | Innovation diffusion |
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