@article{kartiko_rossieta_martani_wahyuni_2018,  title={Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency},  volume={15},  ISSN={1807-7692},  url={https://doi.org/10.1590/1807-7692bar2018170119},  DOI={10.1590/1807-7692bar2018170119},  number={4},  journal={BAR - Brazilian Administration Review},  publisher={ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração},  author={Kartiko, Sigit Wahyu and Rossieta, Hilda and Martani, Dwi and Wahyuni, Trisacti},  year={2018},  pages={e170119} }