The diffusion of innovations’ theory shortfall in accounting standardization research: The case of IFRS for SMEs
Issam Benhayoun (issam.benhayoun@gmail.com) and
Ibtissam Zejjari (ibtissam.zejjari@usmba.ac.ma)
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Issam Benhayoun: UMI - جامعة مولاي إسماعيل = Université Moulay Ismaïl
Ibtissam Zejjari: Sidi Mohammed Ben Abdellah University, Fez, Morocco
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Date: 2022-10-01
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Published in Revue Marocaine de Gestion et de Société, 2022
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