{"title":"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","authors":"Amel Chatti, Salma Damak Ayadi, Maher Jeriji","doi":"10.1080/01900692.2024.2401456","DOIUrl":null,"url":null,"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...","PeriodicalId":47833,"journal":{"name":"INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION","volume":null,"pages":null},"PeriodicalIF":1.8000,"publicationDate":"2024-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Drivers for IPSAS Adoption: Context-Related Factors in Public Sector Innovation\",\"authors\":\"Amel Chatti, Salma Damak Ayadi, Maher Jeriji\",\"doi\":\"10.1080/01900692.2024.2401456\",\"DOIUrl\":null,\"url\":null,\"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...\",\"PeriodicalId\":47833,\"journal\":{\"name\":\"INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.8000,\"publicationDate\":\"2024-09-16\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/01900692.2024.2401456\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"PUBLIC ADMINISTRATION\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/01900692.2024.2401456","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"PUBLIC ADMINISTRATION","Score":null,"Total":0}
Drivers for IPSAS Adoption: Context-Related Factors in Public Sector Innovation
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...
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.