NAJIMUDEEN, ALM. Potential Challenges and Implications of Implementing Accrual Accounting in the Public Sector in Sri Lanka. International Journal of Multidisciplinary: Applied Business and Education Research, Malang, Indonesia, v. 5, n. 2, p. 439–447, 2024. DOI: 10.11594/ijmaber.05.02.06. Disponível em: https://ijmaberjournal.org/index.php/ijmaber/article/view/1543. Acesso em: 14 feb. 2026.