Articles with "adoption ipsas" as a keyword



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The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia

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Published in 2017 at "Public Administration and Development"

DOI: 10.1002/pad.1819

Abstract: In the light of neo-institutional theory, and adopting the case-study research methodology, this paper explains the adoption of IPSASs for modernising public sector accounting in Estonia. This stud ... read more here.

Keywords: role institutional; adoption ipsas; institutional entrepreneurs; enabling role ... See more keywords