Purpose: The shift from cash to accrual accounting and the establishment of globally recognized International Public Sector Accounting Standards (IPSAS) represent a significant development in public sector accounting (PSA) ...

The aim of this study is to explore the adoption status of a package of SMA techniques, factors influencing the adoption decision, and the impact of their usage on firm performance in the context of a developing ...

This research focuses on various issues; first to measure the level of mandatory and voluntary disclosures presented by the DSE-listed manufacturing companies in their annual reports, second to explore whether there is any ...