Mustapha, M., K. N. I. Ku Ismail, and H. N. Ahmad. “The Adoption of Cash-Basis IPSAS: A Conceptual Framework for Enhancing Decision-Useful Financial Reporting”. Journal of Business Management and Accounting, vol. 7, no. 1, Jan. 2017, pp. 51-68, doi:10.32890/jbma2017.7.1.8825.