Musa, Sulaiman Umar, and Benjamin Kumai Gugong. 2024. “Proposed Theoretical Research Framework for the Adoption of International Public Sector Accounting Standards: Application of Diffusion of Innovation Theory”. UMYU Journal of Accounting and Finance Research 6 (1):171-81. https://doi.org/10.61143/umyu-jafr.6(1)2024.013.