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Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania (2019)
Journal Article
Mbelwa, L. H., Adhikari, P., & Shahadat, K. (2019). Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania. Journal of Accounting in Emerging Economies, 9(3), 335-365. https://doi.org/10.1108/JAEE-01-2018-0005

Purpose: The paper investigates the factors which have resulted in the implementation of accrual accounting reforms ineffective in the central government of Tanzania. Design/methodology/approach: The paper relies on the ideas of institutional theory... Read More