Purpose Within the stream of research on public sector accounting standards, heritage asset
accounting represents a difficult and challenging issue. This paper intends to join the debate …

In an era marked by rapid technological advancements, this study meticulously explores the
transformative integration of Artificial Intelligence (AI) in accounting, focusing on its …

Purpose This paper compares governmental accounting and budgeting in two European
Union (EU) member states, analysing the developments in each country as to how they “fit” …

Accounting information systems (AIS) gather, store, and analyze data in providing
information to business leaders. Information technology resources and a computer-based …

This study aimed to examine the impact of enterprise risk management (ERM) on the firm
performance of capital markets in develo** nations such as Iran, Saudi Arabia, and Iraq. In …

IMPACT Using an archival study of financial statements prepared in accordance with
International Public Sector Accounting Standards (IPSAS), this article reports on inconsistent …

This paper examines the ongoing transition to the revised Organisation for the
Harmonisation of Business Law in Africa Act on Accounting and Financial Reporting for …

Purpose This research aims to contribute to the ongoing debate on the prospective
advantages of implementing accrual accounting in countries where such a transition is …

Modern changes in politics and economics around the world are occurring so rapidly and
frequently that outdated budget planning principles no longer have time to respond to these …

Mexico recently introduced an accounting–budgeting framework compatible with the
International Public Sector Accounting Standards (IPSAS). This article discusses the …