# The Adoption of IPSAS (Accrual Accounting) in Indonesian Local Government: A Neo-Institutional Perspective

> Research article (International Journal of Public Administration, 2019) · cited 23× · AI/ML

**Wikidata**: [openalex:W2978037226](https://www.wikidata.org/wiki/openalex:W2978037226)  
**Source**: https://4ort.xyz/entity/the-adoption-of-ipsas-accrual-accounting-in-indonesian-local-government-a-neo-institutional-perspective