Implementation of accrual accounting by Malaysian federal government: are the accountants ready?
Purpose: The purpose of this paper is to examine factors influencing the readiness of public sector accountants to implement the accrual accounting system in the Malaysian Federal Government. The readiness was measured in terms change commitment and change efficacy. Design/methodology/approach: The...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English English English |
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Emerald Group Publishing Ltd.
2018
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| Online Access: | http://irep.iium.edu.my/64790/ http://irep.iium.edu.my/64790/1/64790_Implementation%20of%20accrual%20accounting.pdf http://irep.iium.edu.my/64790/2/64790_Implementation%20of%20accrual%20accounting_SCOPUS.pdf http://irep.iium.edu.my/64790/13/64790Implementation%20of%20accrual%20accounting%20by%20Malaysian%20federal%20government_wos.pdf |
| _version_ | 1848786279086424064 |
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| author | Ismail, Suhaiza Siraj, Siti Alawiah Baharim, Shahril |
| author_facet | Ismail, Suhaiza Siraj, Siti Alawiah Baharim, Shahril |
| author_sort | Ismail, Suhaiza |
| building | IIUM Repository |
| collection | Online Access |
| description | Purpose: The purpose of this paper is to examine factors influencing the readiness of public sector accountants to implement the accrual accounting system in the Malaysian Federal Government. The readiness was measured in terms change commitment and change efficacy. Design/methodology/approach: The study uses a questionnaire survey that comprises three factors (change valence, task knowledge and task availability) in predicting readiness to implement the accrual accounting system. Multiple regressions were performed on a total of 165 usable responses received. Findings: The results reveal that change valence, task knowledge and task availability are significant and positively influence the change efficacy of the Federal Government to implement accrual accounting in Malaysia. However, only change valance is a positively significant factor in influencing change commitment. Originality/value: This study is important as it contributes not only by adding to the scant literature assessing the readiness to implement the accrual accounting system but also by providing useful information on determinants of readiness for accrual accounting implementation in supporting the Malaysian Government’s financial transformation agenda. © 2018, Emerald Publishing Limited. |
| first_indexed | 2025-11-14T17:06:30Z |
| format | Article |
| id | iium-64790 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English English |
| last_indexed | 2025-11-14T17:06:30Z |
| publishDate | 2018 |
| publisher | Emerald Group Publishing Ltd. |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-647902019-03-15T06:21:16Z http://irep.iium.edu.my/64790/ Implementation of accrual accounting by Malaysian federal government: are the accountants ready? Ismail, Suhaiza Siraj, Siti Alawiah Baharim, Shahril HJ9701 Public accounting Purpose: The purpose of this paper is to examine factors influencing the readiness of public sector accountants to implement the accrual accounting system in the Malaysian Federal Government. The readiness was measured in terms change commitment and change efficacy. Design/methodology/approach: The study uses a questionnaire survey that comprises three factors (change valence, task knowledge and task availability) in predicting readiness to implement the accrual accounting system. Multiple regressions were performed on a total of 165 usable responses received. Findings: The results reveal that change valence, task knowledge and task availability are significant and positively influence the change efficacy of the Federal Government to implement accrual accounting in Malaysia. However, only change valance is a positively significant factor in influencing change commitment. Originality/value: This study is important as it contributes not only by adding to the scant literature assessing the readiness to implement the accrual accounting system but also by providing useful information on determinants of readiness for accrual accounting implementation in supporting the Malaysian Government’s financial transformation agenda. © 2018, Emerald Publishing Limited. Emerald Group Publishing Ltd. 2018 Article PeerReviewed application/pdf en http://irep.iium.edu.my/64790/1/64790_Implementation%20of%20accrual%20accounting.pdf application/pdf en http://irep.iium.edu.my/64790/2/64790_Implementation%20of%20accrual%20accounting_SCOPUS.pdf application/pdf en http://irep.iium.edu.my/64790/13/64790Implementation%20of%20accrual%20accounting%20by%20Malaysian%20federal%20government_wos.pdf Ismail, Suhaiza and Siraj, Siti Alawiah and Baharim, Shahril (2018) Implementation of accrual accounting by Malaysian federal government: are the accountants ready? Journal of Accounting and Organizational Change, 14 (2). pp. 234-247. ISSN 1832-5912 https://www.emeraldinsight.com/doi/pdfplus/10.1108/JAOC-03-2017-0020 10.1108/JAOC-03-2017-0020 |
| spellingShingle | HJ9701 Public accounting Ismail, Suhaiza Siraj, Siti Alawiah Baharim, Shahril Implementation of accrual accounting by Malaysian federal government: are the accountants ready? |
| title | Implementation of accrual accounting by Malaysian federal government: are the accountants ready? |
| title_full | Implementation of accrual accounting by Malaysian federal government: are the accountants ready? |
| title_fullStr | Implementation of accrual accounting by Malaysian federal government: are the accountants ready? |
| title_full_unstemmed | Implementation of accrual accounting by Malaysian federal government: are the accountants ready? |
| title_short | Implementation of accrual accounting by Malaysian federal government: are the accountants ready? |
| title_sort | implementation of accrual accounting by malaysian federal government: are the accountants ready? |
| topic | HJ9701 Public accounting |
| url | http://irep.iium.edu.my/64790/ http://irep.iium.edu.my/64790/ http://irep.iium.edu.my/64790/ http://irep.iium.edu.my/64790/1/64790_Implementation%20of%20accrual%20accounting.pdf http://irep.iium.edu.my/64790/2/64790_Implementation%20of%20accrual%20accounting_SCOPUS.pdf http://irep.iium.edu.my/64790/13/64790Implementation%20of%20accrual%20accounting%20by%20Malaysian%20federal%20government_wos.pdf |