Julian Antonelli, “The Dialectics of Global Accounting Convergence: A Critical Analysis of Institutional, Cultural, And Technological Drivers in The Post-IFRS Era”, ijdsml, vol. 6, no. 01, pp. 65–71, Jan. 2026, Accessed: Mar. 23, 2026. [Online]. Available: https://www.academicpublishers.org/journals/index.php/ijdsml/article/view/11786