Transition to accrual accounting in the public sector of emerging economies: A literature review. International Journal of Business Innovation, [S. l.], v. 1, n. 1, p. e27646, 2022. DOI: 10.34624/ijbi.v1i1.27646. Disponível em: https://proa.ua.pt/index.php/ijbi/article/view/27646. Acesso em: 12 feb. 2026.