Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE)
In recent years, there has been increasing number of debates between adoptions of cash accounting versus accrual accounting in government accounting in the Malaysian public sector.This issue arises due to the government needs to determine either to stay on cash accounting or move to accrual accounti...
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Elsevier Ltd.
2014
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Online Access: | http://repo.uum.edu.my/13366/1/15.pdf http://repo.uum.edu.my/13366/ http://dx.doi.org/10.1016/j.sbspro.2014.11.057 |
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my.uum.repo.133662016-04-17T08:05:38Z http://repo.uum.edu.my/13366/ Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE) Azmi, Azrina Hani Mohamed, Nafsiah HF5601 Accounting In recent years, there has been increasing number of debates between adoptions of cash accounting versus accrual accounting in government accounting in the Malaysian public sector.This issue arises due to the government needs to determine either to stay on cash accounting or move to accrual accounting.The objective of the study is to determine the readiness of Malaysian public sector employees in the Ministry of Education (MOE) for the implementation of accrual accounting, major concerns together with challenges in moving towards accrual accounting.Finding from this study shows that accounting employees are ready for the implementation of accrual accounting and are willing to move to accrual accounting. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd http://repo.uum.edu.my/13366/1/15.pdf Azmi, Azrina Hani and Mohamed, Nafsiah (2014) Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE). In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.057 doi:10.1016/j.sbspro.2014.11.057 |
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HF5601 Accounting Azmi, Azrina Hani Mohamed, Nafsiah Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE) |
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In recent years, there has been increasing number of debates between adoptions of cash accounting versus accrual accounting in government accounting in the Malaysian public sector.This issue arises due to the government needs to determine either to stay on cash accounting or move to accrual accounting.The objective of the study is to determine the readiness of Malaysian public sector employees in the Ministry of Education (MOE) for the implementation of accrual accounting, major concerns together with challenges in moving towards accrual accounting.Finding from this study shows that accounting employees are ready for the implementation of accrual accounting and are willing to move to accrual accounting. |
format |
Conference or Workshop Item |
author |
Azmi, Azrina Hani Mohamed, Nafsiah |
author_facet |
Azmi, Azrina Hani Mohamed, Nafsiah |
author_sort |
Azmi, Azrina Hani |
title |
Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE) |
title_short |
Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE) |
title_full |
Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE) |
title_fullStr |
Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE) |
title_full_unstemmed |
Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE) |
title_sort |
readiness of malaysian public sector employees in moving towards accrual accounting for improve accountability: the case of ministry of education (moe) |
publisher |
Elsevier Ltd. |
publishDate |
2014 |
url |
http://repo.uum.edu.my/13366/1/15.pdf http://repo.uum.edu.my/13366/ http://dx.doi.org/10.1016/j.sbspro.2014.11.057 |
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1644281163349491712 |
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13.159267 |