Transition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawak
Embargo Lift Date
MetadataShow full item record
Drawing from the institutional theory and the Ouda’s (2010) Prescriptive Model, this study examines the disclosure requirements for the transition towards accrual accounting in the Malaysian public sector, by taking a case of Sarawak local authorities (SLA). The study demonstrates that there is a low level of accrual disclosure in the SLA’s annual financial statements. In conclusion, the accrual implementation would require a comprehensive transition framework available for the reference of the SLA.
Showing items related by title, author, creator and subject.
Abdul Wahab, Effiezal ; Nik Abdul Majid, Wan Zurina; Harymawan, Iman; Agustia, Dian (2020)Purpose: The purchase of non-audit services from incumbent auditors has generated considerable attention. This study aims to examine the relationship between characteristics of non-audit services, namely, the recurrence ...
Pilcher, Robyn (2011)Introduction of greater private sector-inspired practices during the past several decades has had Australian local government struggling to produce satisfactory figures for myriad stakeholders. Now, more than ever, ...
Pilcher, Robyn (2018)This final chapter reflects on some of the main findings within each theme in the book and extends those findings to the rest of the world. It is not meant to replicate what is in each individual chapter but, rather, to ...