2021_The Readiness of Terengganu State Treasury Office Towards The Implementation of Accrual Accounting Basis
| Format: | General Document |
|---|
| _version_ | 1860798193482072064 |
|---|---|
| building | INTELEK Repository |
| collection | Online Access |
| collectionurl | https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 |
| copyright | Copyright©PWB2025 |
| country | Malaysia |
| date | 2022-01-03 |
| format | General Document |
| id | 16368 |
| institution | UniSZA |
| originalfilename | THE READINESS OF TERENGGANU STATE TREASURY OFFICE TOWARDS THE IMPLEMENTATION OF ACCRUAL ACCOUNTING BASIS (MASTER _ 2021).pdf |
| person | Wan Noraina Mardiah Binti Wan Chik |
| recordtype | oai_dc |
| resourceurl | https://intelek.unisza.edu.my/intelek/pages/view.php?ref=16368 |
| sourcemedia | Server storage Scanned document |
| spelling | 16368 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=16368 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 General Document Malaysia Library Staff (Top Management) Library Staff (Management) Library Staff (Support) Terengganu Faculty of Business and Management English application/pdf 1.5 Server storage Scanned document Universiti Sultan Zainal Abidin UniSZA Private Access Universiti Sultan Zainal Abidin SAMBox 2.3.4; modified using iTextSharp™ 5.5.10 ©2000-2016 iText Group NV (AGPL-version) 112 Copyright©PWB2025 2022-01-03 THE READINESS OF TERENGGANU STATE TREASURY OFFICE TOWARDS THE IMPLEMENTATION OF ACCRUAL ACCOUNTING BASIS (MASTER _ 2021).pdf Wan Noraina Mardiah Binti Wan Chik Readiness Of Terengganu State Treasury Office Implementation Of Accrual Accounting Basis Accrual accounting Public finance – Malaysia Government accounting – Malaysia Financial management – Terengganu Readiness for change 2021_The Readiness of Terengganu State Treasury Office Towards The Implementation of Accrual Accounting Basis Terengganu State Government in moving towards the implementation of accrual accounting. Therefore, it is important to explore the readiness of the Terengganu State Treasury Office as the head of the department that is responsible to lead the accrual accounting implementation at the state level. The purpose of the study is to determine the readiness of Terengganu State Treasury Office and the major concerns in moving towards the implementation of accrual accounting basis. In achieving the research objectives, this study employs qualitative method where semi-structured interviews are used and the interview sessions are conducted which comprises of four themes (awareness, data collection, manual procedures and change management plan) in predicting the readiness of Terengganu State Treasury Office towards the implementation of accrual accounting basis. The data from the interviews were analyzed using qualitative data analysis software, ATLAS.ti (ver.9). Eight respondents from Terengganu State Treasury Office had been interviewed to gather the data. Finding from this study shows Terengganu State Treasury Office staffs are ready for the implementation of accrual accounting and are willing to move to accrual accounting. The results reveal that training, data collection and top-level management are the top three concerns in the adoption of accrual accounting in Terengganu State Treasury Office. Most of the respondents agree and ready to be involved in the process of accrual-based accounting implementation in Terengganu State Government. As the conclusion, this study supports the previous literature in this research area by providing new evidence with the new research setting. Besides, the current findings are very important for stakeholders to rectify the shortcomings as well as support the benefits of accrual accounting implementation in Terengganu State Government. Dissertations, Academic Thesis |
| spellingShingle | 2021_The Readiness of Terengganu State Treasury Office Towards The Implementation of Accrual Accounting Basis |
| state | Terengganu |
| subject | Accrual accounting Public finance – Malaysia Government accounting – Malaysia Financial management – Terengganu Readiness for change Dissertations, Academic |
| summary | Terengganu State Government in moving towards the implementation of accrual accounting. Therefore, it is important to explore the readiness of the Terengganu State Treasury Office as the head of the department that is responsible to lead the accrual accounting implementation at the state level. The purpose of the study is to determine the readiness of Terengganu State Treasury Office and the major concerns in moving towards the implementation of accrual accounting basis. In achieving the research objectives, this study employs qualitative method where semi-structured interviews are used and the interview sessions are conducted which comprises of four themes (awareness, data collection, manual procedures and change management plan) in predicting the readiness of Terengganu State Treasury Office towards the implementation of accrual accounting basis. The data from the interviews were analyzed using qualitative data analysis software, ATLAS.ti (ver.9). Eight respondents from Terengganu State Treasury Office had been interviewed to gather the data. Finding from this study shows Terengganu State Treasury Office staffs are ready for the implementation of accrual accounting and are willing to move to accrual accounting. The results reveal that training, data collection and top-level management are the top three concerns in the adoption of accrual accounting in Terengganu State Treasury Office. Most of the respondents agree and ready to be involved in the process of accrual-based accounting implementation in Terengganu State Government. As the conclusion, this study supports the previous literature in this research area by providing new evidence with the new research setting. Besides, the current findings are very important for stakeholders to rectify the shortcomings as well as support the benefits of accrual accounting implementation in Terengganu State Government. |
| title | 2021_The Readiness of Terengganu State Treasury Office Towards The Implementation of Accrual Accounting Basis |
| title_full | 2021_The Readiness of Terengganu State Treasury Office Towards The Implementation of Accrual Accounting Basis |
| title_fullStr | 2021_The Readiness of Terengganu State Treasury Office Towards The Implementation of Accrual Accounting Basis |
| title_full_unstemmed | 2021_The Readiness of Terengganu State Treasury Office Towards The Implementation of Accrual Accounting Basis |
| title_short | 2021_The Readiness of Terengganu State Treasury Office Towards The Implementation of Accrual Accounting Basis |
| title_sort | 2021_the readiness of terengganu state treasury office towards the implementation of accrual accounting basis |