TY - JOUR T1 - Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency JO - BAR - Brazilian Administration Review A1 - Kartiko, Sigit Wahyu A1 - Rossieta, Hilda A1 - Martani, Dwi A1 - Wahyuni, Trisacti SN - 1807-7692 UL - 10.1590/1807-7692bar2018170119 VL - 15 Y1 - 2018 PB - Brasil ER -