Dissanayake, Thusitha; Dellaportas, Steven; Yapa, Prem W.S. - In: Accounting, Auditing & Accountability Journal 34 (2021) 8, pp. 1802-1823
Purpose: The purpose of this study is to evaluate the implementation of accrual accounting among two layers of government in Sri Lanka. This study examines the process of diffusion and application among and between provincial governments and local governments to assess the barriers and enablers...