Institutionalization of IPSAS Accruals: Perspectives of Practitioners from a Developing Economy. SBS Journal of Applied Business Research, [S. l.], v. 12, n. 1, p. 39–50, 2024. DOI: 10.70301/crcw0z25. Disponível em: https://jabr.sbs.edu/article/view/46. Acesso em: 30 apr. 2026.