Accrual accounting in government: Is fund accounting still relevant?

The main purpose of public sector accounting is to act as the trustee to protect and manage public moneys and discharge accountability.Fund Accounting is used as the rational response to serve as a reliable control technique for such purposes.With the emphasis of accrual accounting which is more rel...

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Bibliographic Details
Main Authors: Salleh, Kalsom, Ab Aziz, Rozainun, Abu Bakar, Y. Nurli
Format: Conference or Workshop Item
Language:English
Published: Elsevier Ltd. 2014
Subjects:
Online Access:http://repo.uum.edu.my/13376/1/23.pdf
http://repo.uum.edu.my/13376/
http://dx.doi.org/10.1016/j.sbspro.2014.11.065
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