Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective
Author:
Affiliation:
1. Lisbon Accounting and Business School (ISCAL-Instituto Politécnico de Lisboa), Portugal
2. Universidade Federal de Pernambuco, Recife, Brazil
Publisher
Informa UK Limited
Subject
Public Administration,Sociology and Political Science,General Business, Management and Accounting,Finance,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1080/09540962.2023.2203328
Reference49 articles.
1. ACCA. (2017). IPSAS implementation: current status and challenges. Professional insight report. https://www.accaglobal.com/pk/en/professional-insights/global-profession/ipsas-implementation-current-status-and-challenges.html.
2. Hofstede never studied culture
3. Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS
4. Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters
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