References
Abdullah, F., & Ward, R. (2020). Developing a general extended technology acceptance model for e learning (GETAMEL) by analysing commonly used external factors. Computers in Human Behavior, 56, 238–256. Abdulsalam, R., Farounbi, B. O., & Ibrahim, A. K. (2020). Digital transformation of public financial management systems: Lessons from Nigeria's FMIS reform. International Journal of Multidisciplinary Research and Growth Evaluation, 1(3), 133-142. Allen, R., Hemming, R., & Potter, B. H. (2020). The international handbook of public financial management. Palgrave Macmillan. Andrews, M., Cangiano, M., Cole, N., de Renzio, P., Krause, P., & Seligmann, R. (2020). This is PFM. Center for International Development at Harvard University. Awa, H. O., Ojiabo, O. U., & Emecheta, B. C. (2022). Integrating TAM, TOE and institutional theory in technology adoption research: A review and research agenda. Journal of Science and Technology Policy Management, 13(2), 362–386. Bovens, M. (2019). The concept of public accountability. In M. Bovens, R. E. Goodin, & T. Schillemans (Eds.), The Oxford handbook of public accountability (pp. 11–28). Oxford University Press. Bovens, M., Goodin, R. E., & Schillemans, T. (2024). The Oxford handbook of public accountability (2nd ed.). Oxford University Press. Brandsma, G. J., & Schillemans, T. (2023). Accountability in public administration. Public Administration Review, 83(2), 241–252. Brusca, I., Gómez Villegas, M., & Montesinos, V. (2019). Public financial management reforms: The role of IPSAS in governmental accountability. Public Administration and Development, 39(4–5), 177–188. Cangiano, M., Curristine, T., Lazare, M., & Wickens, T. (2022). Public financial management and its emerging architecture. International Monetary Fund. Chao, C. M. (2019). Factors determining the behavioral intention to use mobile learning: An application and extension of the UTAUT model. Frontiers in Psychology, 10, 1652. Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. Dwivedi, Y. K., Hughes, L., Ismagilova, E., Aarts, G., Coombs, C., Crick, T., Duan, Y., Dwivedi, R., Edwards, J., Eirug, A., Galanos, V., Ilavarasan, P. V., Janssen, M., Jones, P., Kar, A. K., Kizgin, H., Kronemann, B., Lal, B., Lucini, B., ... Williams, M. D. (2021). Artificial intelligence (AI): Multidisciplinary perspectives on emerging challenges, opportunities, and agenda for research, practice and policy. International Journal of Information Management, 57, 101994. Granić, A., & Marangunić, N. (2019). Technology acceptance model in educational context: A systematic literature review. British Journal of Educational Technology, 50(5), 2572– 2593. Hasan, A. R. (2022). Artificial intelligence (AI) in accounting and auditing: A literature review. Open Journal of Business and Management, 10(1), 440-465. https://doi.org/10.4236/ojbm.2022.101026 Janssen, M., Brous, P., Estevez, E., Barbosa, L. S., & Janowski, T. (2020). Data governance: Organizing data for trustworthy artificial intelligence. Government Information Quarterly, 37(3), 101493. Kokina, J., Gilleran, R., Blanchette, S., & Stoddard, D. (2021). Accountant as digital innovator: Roles and competencies in the age of automation. Accounting Horizons, 35(1), 153- 184. JAFM JAFM JAFM Manes Rossi, F., Cohen, S., Caperchione, E., & Brusca, I. (2020). Harmonizing public sector accounting in Europe: Thinking beyond IPSAS. Public Money & Management, 40(4), 293–301. Mergel, I., Edelmann, N., & Haug, N. (2019). Defining digital transformation: Results from expert interviews. Government Information Quarterly, 36(4), 101385. Moll, J., & Yigitbasioglu, O. (2019). The role of internet related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review, 51(6), 100833. Nalukenge, I., Nkundabanyanga, S. K., & Ntayi, J. M. (2022). Financial reporting quality and accountability in public sector organizations. Journal of Accounting in Emerging Economies, 12(4), 623–641. Ndalu, T. C., Igwe, J. C., & Micah, L. C. (2021). IPSAS adoption in Nigeria: The journey so far. , 7(3), 1-15. Papadopoulos, Y. (2023). Accountability and democratic governance in contemporary public administration. Public Management Review, 25(8), 1451–1468. Petkovska, M. (2019). Public financial management and governance reforms in the public sector. Journal of Governance and Regulation, 8(4), 50–58. Saha, A. K., & Bose, S. (2021). Financial reporting quality, transparency and accountability: Contemporary evidence from public interest entities. Meditari Accountancy Research, 29(6), 1341–1363. Scherer, R., Siddiq, F., & Tondeur, J. (2019). The technology acceptance model : A meta analytic structural equation modeling approach to explaining teachers' adoption of digital technology in education. Computers & Education, 128, 13–35. Tahat, Y. A., Dunne, T., Fifield, S., & Power, D. (2022). The determinants and consequences of financial reporting quality: A review of the recent literature. International Journal of Accounting & Information Management, 30(2), 237–257. Tolyemi, S. T., Inyada, S., & Ibitoye, T. T. (2023). Effect of IPSAS on accountability and transparency in selected states of Nigeria. Proceedings of the Annual International Academic Conference on Accounting and Finance, 173-189. Wirtz, B. W., & Müller, W. M. (2019). An integrated artificial intelligence framework for public management. Public Management Review, 21(7), 1076-1100. Wirtz, B. W., Weyerer, J. C., & Geyer, C. (2019). Artificial intelligence and the public sector: Applications and challenges. International Journal of Public Administration, 42(7), 596-615. Yurisandi, T., & Puspitasari, E. (2021). Financial reporting quality and decision usefulness of accounting information. Journal of Asian Finance, Economics and Business, 8(3), 1027–1035.
