Transition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawak

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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...

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Bibliographic Details
Main Author:	Junaidi, Hadysyam
Format:	Thesis
Published:	Curtin University 2018
Online Access:	http://hdl.handle.net/20.500.11937/68414

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