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    Transition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawak

    Junaidi H 2018 5 years.pdf (3.998Mb)
    Access Status
    Open access
    Authors
    Junaidi, Hadysyam
    Date
    2018
    Supervisor
    Assoc. Prof. Junaid Shaikh
    Type
    Thesis
    Award
    PhD
    
    Metadata
    Show full item record
    Faculty
    Business and Law
    School
    Curtin Malaysia
    URI
    http://hdl.handle.net/20.500.11937/68414
    Collection
    • Curtin Theses
    Abstract

    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.

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