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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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/ 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

id	iium-64790
recordtype	eprints
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
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English English
topic	HJ9701 Public accounting
spellingShingle	HJ9701 Public accounting Ismail, Suhaiza Siraj, Siti Alawiah Baharim, Shahril Implementation of accrual accounting by Malaysian federal government: are the accountants ready?
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.
format	Article
author	Ismail, Suhaiza Siraj, Siti Alawiah Baharim, Shahril
author_facet	Ismail, Suhaiza Siraj, Siti Alawiah Baharim, Shahril
author_sort	Ismail, Suhaiza
title	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_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_sort	implementation of accrual accounting by malaysian federal government: are the accountants ready?
publisher	Emerald Group Publishing Ltd.
publishDate	2018
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
first_indexed	2023-09-18T21:31:57Z
last_indexed	2023-09-18T21:31:57Z
_version_	1777412570028703744

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

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