AZEGAGH , J.; ZYANI , M. Accrual accounting and IPSAS implementation in developing countries: The Moroccan case. Revue Française d’Economie et de Gestion, [S. l.], v. 5, n. 9, 2024. Disponível em: https://www.revuefreg.fr/index.php/home/article/view/1760. Acesso em: 25 juin. 2026.