Kewo, Cecilia Lelly, and Stella Theodora Kewo. “Measurement of Factors That Can Improve the Implementation of Accrual-Based Accounting in Regional Government Agencies”. International Journal of Economics and Financial Issues 14, no. 5 (September 6, 2024): 10–17. Accessed January 8, 2025. https://econjournals.org.tr/index.php/ijefi/article/view/16467.