00445pab a2200145 454500008004000000100002300040245009700063260000900160300001400169362000800183650001500191700002000206700002100226773005200247180718b2010   xxu||||| |||| 00| 0 eng d  aChristiaens, Johan  aImpact of IPSAS on reforming governmental financial information systems: A comparative study  c2010  ap.537-54.  aSep  aAccounting  aRolle, Caroline  aReyniers, Brecht  aInternational Review of Administrative Sciences