Transition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawak
| dc.contributor.author | Junaidi, Hadysyam | |
| dc.contributor.supervisor | Assoc. Prof. Junaid Shaikh | en_US |
| dc.date.accessioned | 2018-07-19T05:55:03Z | |
| dc.date.available | 2018-07-19T05:55:03Z | |
| dc.date.issued | 2018 | |
| dc.identifier.uri | http://hdl.handle.net/20.500.11937/68414 | |
| dc.description.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. | en_US |
| dc.publisher | Curtin University | en_US |
| dc.title | Transition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawak | en_US |
| dc.type | Thesis | en_US |
| dcterms.educationLevel | PhD | en_US |
| curtin.department | Curtin Malaysia | en_US |
| curtin.accessStatus | Open access | en_US |
| curtin.faculty | Business and Law | en_US |