The paper combines grounded theory with a critical approach to understand PSEA in a developing country.
Goddard, A. and Malagila, J. (2015), "Public Sector External Auditing in Tanzania: A Theory of Managing Colonising Tendencies", The Public Sector Accounting, Accountability and Auditing in Emerging Economies (Research in Accounting in Emerging Economies, Vol. 15), Emerald Group Publishing Limited, pp. 179-222. https://doi.org/10.1108/S1479-356320150000015007Download as .RIS
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