“…In developing countries, authorities and regulators show resistance to adopting change, as the majority of public sector accountants are not trained and qualified for the implementation of the accrual-based IPSAS. Previous studies demonstrated that neither workers nor management have adequate financial and human resources for the implementation of the accrual-based IPSAS, which leads to the top management withholding commitment to the implementation of the accrual-based IPSAS (Ahmad and Nasseredine, 2019; Azevedo et al , 2020a, 2020b; Harun, 2007; Ismaili and Ismajli, 2020; Tetteh et al , 2021; Thanh et al , 2020; Yuliati et al , 2019). The resistance to change is one of the barriers (Al-otoom and Alrabba, 2022; Brito and Jorge, 2021; Tetteh et al , 2021) because the age of senior managers has a negative impact on accounting implementation (Neves and Gómez-Villegas, 2020) for fear of losing control over the budget authority (Adhikari et al , 2021).…”