Transition to accrual accounting in a developing country: the perception of accounting professionals

What is it about?

The transition to Accrual Accounting Systems is far from being a taken-for-granted in the context of Mozambique because of its low capacity and the weak impetus or stimulus for change imposed by the main actors of change like politicians and external consultants. This is an innovative research in the context of African countries which provide valuable contributions for other similar economies.

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