Abdulkarim, Mustafa Elkasih; Umlai, Mohamed Ismail; … - In: Journal of Accounting & Organizational Change 16 (2020) 3, pp. 469-495
Purpose: The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the innovation diffusion theory. The responses of accountants (preparers) and auditors employed in the public...
