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Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE)

Azmi, Azrina Hani and Mohamed, Nafsiah (2014) Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of Ministry of Education (MOE). In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

In 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.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords: Accrual accounting; accounting employees; readiness; major concerns; challenges.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 08 Mar 2015 09:08
Last Modified: 17 Apr 2016 08:05
URI: https://repo.uum.edu.my/id/eprint/13366

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