文章基本信息

标题：Moving Towards a Better Governance: Implementation of Accruals Accounting in Public Sector
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作者：Muhammad Iqbal Mohamed Azhari ; Amir Hakim Osman ; Mohd Zulfikri Abd Rashid 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：4
页码：1047-1063
DOI：10.6007/IJARBSS/v8-i4/4144
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The Malaysian government had made the announcement of reforming the public sector accounting by changing from cash accounting system to accruals accounting system. When the government made the announcement, it gave a huge shock to the preparers of the governmental financial reporting. It is believed that by the year 2015, all components of public sector would fully adopt the accruals accounting system. The time to prepare for the implementation process is short compared to other countries that have successfully implemented the accruals accounting in their public sector. When assessed against the stimuli for change in public sector accounting the barriers to change as outlined in Lüder Contingency Model is seems clear that it is a managerialism driven stimulus that best explains the Malaysian government’s change to accruals accounting . Therefore, it urged the preparers of the public sector financial report, whom in this case are the public sector accountants, to be ready for the change. One of the limitation barrier that affect the effectiveness of accruals accounting system in public sector accounting is the attitude of the user of the accounting system. The objective of the study is to examine the mediating effect of attitude on perception of public sector accountants towards the intention to implement the accruals accounting system in public sector. Questionnaires were distributed and analyzed using Likert scale. It was found that attitude and perception do contribute towards the intention of the accountants to implement accruals accounting in public sector.