Musa SU, Gugong BK. Proposed Theoretical Research Framework for the Adoption of International Public Sector Accounting Standards: Application of Diffusion of Innovation Theory. UMYU-JAFR [Internet]. 2024 Jun. 30 [cited 2024 Nov. 21];6(1):171-8. Available from: https://accountingjournal.umyu.edu.ng/index.php/ujafr/article/view/109