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dc.contributor.authorJunaidi, Hadysyam
dc.contributor.supervisorAssoc. Prof. Junaid Shaikhen_US
dc.date.accessioned2018-07-19T05:55:03Z
dc.date.available2018-07-19T05:55:03Z
dc.date.issued2018
dc.identifier.urihttp://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.publisherCurtin Universityen_US
dc.titleTransition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawaken_US
dc.typeThesisen_US
dcterms.educationLevelPhDen_US
curtin.departmentCurtin Malaysiaen_US
curtin.accessStatusFulltext not availableen_US
curtin.facultyBusiness and Lawen_US
dc.date.embargoEnd2023-07-09


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