Implementation of accrual accounting by Malaysian federal government: are the accountants ready?

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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...

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Bibliographic Details
Main Authors:	Ismail, Suhaiza, Siraj, Siti Alawiah, Baharim, Shahril
Format:	Article
Language:	English English English
Published:	Emerald Group Publishing Ltd. 2018
Subjects:	HJ9701 Public accounting
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

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