文章基本信息

标题：Readiness of Malaysian Public Sector Employees in Moving towards Accrual Accounting for Improve Accountability: The Case of Ministry of Education (MOE)
本地全文：下载
作者：Azrina Hani Azmi ; Azrina Hani Azmi ; Nafsiah Mohamed 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：164
页码：106-111
DOI：10.1016/j.sbspro.2014.11.057
语种：English
出版社：Elsevier
摘要：AbstractIn 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.
关键词：Accrual accounting;accounting employees;readiness;major concerns;challenges.