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dc.contributor.authorJunaidi, Hadysyam
dc.contributor.supervisorAssoc. Prof. Junaid Shaikhen_US

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.

dc.publisherCurtin Universityen_US
dc.titleTransition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawaken_US
curtin.departmentCurtin Malaysiaen_US
curtin.accessStatusOpen accessen_US
curtin.facultyBusiness and Lawen_US

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