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: | , , |
|---|---|
| Format: | Article |
| Language: | English English English |
| Published: |
Emerald Group Publishing Ltd.
2018
|
| Subjects: | |
| 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 |