GABRIEL P ARYANINDITA; CAECILIA ATMINI SUSILANDARI. AN ACCOUNTING-BASED EVALUATION FRAMEWORK FOR DISASTER REPORTING IN DECENTRALIZED GOVERNANCE: INTEGRATING IPSASB QUALITATIVE CHARACTERISTICS, GRI REPORTING PRINCIPLES, AND INSTITUTIONAL THEORY. International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET), [S. l.], v. 5, n. 8, p. 5182–5198, 2026. DOI: 10.5281/zenodo.21904166. Disponível em: https://ijset.org/index.php/ijset/article/view/2136. Acesso em: 12 sep. 2026.