Purpose The International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on adoption issues in developed countries. Due to the paucity of research on implementation issues in developing...

Purpose Due to scarcity of research in governance and accountability in private higher education in developing countries, the purpose of this paper is to explore the tensions surrounding good governance in legitimizing accountability in private universities in developing countries with reference...