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International Journal of Public Administration Volume 43, 2020 - Issue 14
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Original Articles

The Adoption of IPSAS (Accrual Accounting) in Indonesian Local Government: A Neo-Institutional Perspective

Pran Krishansing Boolakya Accounting, Finance and Economics, Griffith University Griffith Sciences, Brisbane, AustraliaCorrespondence[email protected]
,
Nitri Miroseab Accounting, Griffith University, Nathan, Australia
&
Kamil Omotesoc Professor of Accounting, Derby University, Derby, United Kingdom of Great Britain and Northern Ireland
Pages 1252-1265 | Published online: 02 Oct 2019

Citations (6)

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Read on this site (2)

Philip T. Roundy, John M. Trussel & Stephan A. Davenport. (2023) The text complexity of local government annual reports. Local Government Studies 49:5, pages 1135-1156.
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Sandra Matos, Susana Jorge & Patricia Moura e Sá. (2023) Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government. International Journal of Public Administration 46:10, pages 671-688.
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Articles from other publishers (4)

Noha Alessa. (2024) Exploring the effect of International Public Sector Accounting Standards adoption on national resource allocation efficiency in developing countries. Public and Municipal Finance 13:1, pages 1-13.
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David Richard Pincay Sancán, Gabriela Duque Espinoza, Jazmín Elsa Sánchez-Astudillo & Priscila Johanna Vázquez Murillo. (2023) Costo en el tratamiento de desechos sólidos del GAD Sevilla de Oro, Provincia del Azuay-Ecuador. Revista Venezolana de Gerencia 28:Especial 9, pages 442-463.
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Tausi Ally Mkasiwa. (2022) The magic of IPSAS accrual: the real without reality. International Journal of Public Sector Management 35:6, pages 692-706.
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Maysa Alves Correa Silva, Alessandro Carlos da Silva Junior, Marco Aurélio Marques Ferreira & Antônio Carlos Brunozi Júnior. (2022) Fatores Condicionantes da Adoção dos Padrões Internacionais de Contabilidade Do Setor Público – IPSAS. Contabilidade Gestão e Governança 25:1, pages 103-122.
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