KARTIKO, Sigit Wahyu; ROSSIETA, Hilda; MARTANI, Dwi; WAHYUNI, Trisacti. Measuring accrual-based Ipsas implementation and its relationship to central government fiscal transparency. Brazilian Administration Review, [S. l.], v. 15, n. 4, p. e170119, 2018. DOI: 10.1590/1807-7692bar2018170119. Disponível em: https://bar.anpad.org.br/index.php/bar/article/view/358. Acesso em: 7 feb. 2026.