PUTRA, D. M.; SULISTYOWATI, W. A. Measuring Impact of the Accrual Accounting Implementation on Fiscal Transparency Quality: A Mixed Methods Study in Indonesia. Journal of Accounting and Investment, [S. l.], v. 22, n. 3, p. 460–481, 2021. DOI: 10.18196/jai.v22i3.11441. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/11441. Acesso em: 10 may. 2025.