Shuvabrata Saha, S. S., Md. Salah Uddin Rajib, M. S. U. R., & Mahfuzul Hoque, M. H. (2025). A Review of Relevant Theories in International Public Sector Accounting Standards Research and the Motivation for Theoretical Pluralism. Journal of Innovation in Business Studies, 5(1). https://doi.org/10.63266/mw7vw887