Transition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawak
Drawing from the institutional theory and the Ouda’s (2010) Prescriptive Model, this study examines the disclosure requirements for the transition towards accrual accounting in the Malaysian public sector, by taking a case of Sarawak local authorities (SLA). The study demonstrates that there is a lo...
| Main Author: | |
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| Format: | Thesis |
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Curtin University
2018
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| Online Access: | http://hdl.handle.net/20.500.11937/68414 |
| _version_ | 1848761797987794944 |
|---|---|
| author | Junaidi, Hadysyam |
| author_facet | Junaidi, Hadysyam |
| author_sort | Junaidi, Hadysyam |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Drawing from the institutional theory and the Ouda’s (2010) Prescriptive Model, this study examines the disclosure requirements for the transition towards accrual accounting in the Malaysian public sector, by taking a case of Sarawak local authorities (SLA). The study demonstrates that there is a low level of accrual disclosure in the SLA’s annual financial statements. In conclusion, the accrual implementation would require a comprehensive transition framework available for the reference of the SLA. |
| first_indexed | 2025-11-14T10:37:23Z |
| format | Thesis |
| id | curtin-20.500.11937-68414 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T10:37:23Z |
| publishDate | 2018 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-684142023-07-11T07:01:58Z Transition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawak Junaidi, Hadysyam Drawing from the institutional theory and the Ouda’s (2010) Prescriptive Model, this study examines the disclosure requirements for the transition towards accrual accounting in the Malaysian public sector, by taking a case of Sarawak local authorities (SLA). The study demonstrates that there is a low level of accrual disclosure in the SLA’s annual financial statements. In conclusion, the accrual implementation would require a comprehensive transition framework available for the reference of the SLA. 2018 Thesis http://hdl.handle.net/20.500.11937/68414 Curtin University fulltext |
| spellingShingle | Junaidi, Hadysyam Transition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawak |
| title | Transition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawak |
| title_full | Transition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawak |
| title_fullStr | Transition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawak |
| title_full_unstemmed | Transition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawak |
| title_short | Transition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawak |
| title_sort | transition towards accrual accounting and disclosure requirements in the malaysian public sector: a case of sarawak |
| url | http://hdl.handle.net/20.500.11937/68414 |