“The Dialectics of Global Accounting Convergence: A Critical Analysis of Institutional, Cultural, And Technological Drivers in The Post-IFRS Era” (2026) International Library of American Academic Publisher, 2(1), pp. 65–71. Available at: https://americanacademicpub.com/index.php/ilaap/article/view/34 (Accessed: 16 April 2026).