Drivers for IPSAS Adoption: Context-Related Factors in Public Sector Innovation

IF 1.8 Q3 PUBLIC ADMINISTRATION

INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION Pub Date : 2024-09-16 DOI:10.1080/01900692.2024.2401456

Amel Chatti, Salma Damak Ayadi, Maher Jeriji

引用次数: 0

Abstract

This study aims to characterize and contextualize the integration of accrual accounting into public sector accounting systems through International Public Sector Accounting Standards worldwide. Add...

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采用国际公共部门会计准则的驱动因素：公共部门创新中与环境相关的因素

本研究旨在通过《国际公共部门会计准则》对权责发生制会计融入全球公共部门会计体系的情况进行描述和背景分析。添加...

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION PUBLIC ADMINISTRATION-

CiteScore

4.70

自引率

5.60%

发文量

期刊介绍： IJPA is an international, research-driven, and peer-reviewed publication aimed at exploring the latest developments in public administration, public policy, and management – translating theory for practice and practice into theory. IJPA is a truly global journal in scope, covering developed, emerging and transitional states, nonprofit and nongovernmental organizations, and all areas of public activity. We welcome theoretical, analytical, quantitative, qualitative, empirical, and practitioner-based, as well as individual country-based, region-based, and especially comparative works. Our target audience is not just scholars, but also policy-makers and practitioners, including aspiring public sector leaders engaged in education and research in the growing global public service, policy, and administration, and governance community.