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The preparedness of the accountants from the Malaysian accountant general's department in moving towards accruals accounting / Muhammad Iqbal Mohamed Azhari

The move from cash to accruals accounting in public sector was initially made by the Malaysian government in year 2011. When the government made the announcement, it gives a huge shock to the preparers of the governmental financial reporting. It is believed that by the year 2015, all public sectors...

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Main Author: Mohamed Azhari, Muhammad Iqbal
Format: Thesis
Language:English
Published: 2013
Subjects:
Indexes (General)
Online Access:https://ir.uitm.edu.my/id/eprint/13739/2/13739.pdf
https://ir.uitm.edu.my/id/eprint/13739/
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spelling my.uitm.ir.137392024-12-22T13:21:18Z https://ir.uitm.edu.my/id/eprint/13739/ The preparedness of the accountants from the Malaysian accountant general's department in moving towards accruals accounting / Muhammad Iqbal Mohamed Azhari Mohamed Azhari, Muhammad Iqbal Indexes (General) The move from cash to accruals accounting in public sector was initially made by the Malaysian government in year 2011. When the government made the announcement, it gives a huge shock to the preparers of the governmental financial reporting. It is believed that by the year 2015, all public sectors in Malaysia would fully adopt the accruals accounting system. The time to prepare for the implementation process is short compared to other countries that have successfully implemented the accruals accounting in their public sector. This study is made to examine the preparedness of accountants in implementing the accruals accounting. The Liider's Contingency Model was constructed to explain the contributing factors that lead to the accounting innovation in governmental accounting system. The Model was used in this study to identify the implementation barriers that will slow down the implementation process. As identified in the Model, factors such as the qualified accountants are one of the implementation barriers. Thus, the result of this study shows that the accountant's attitude and the amount of training provided to the accountant is positively influence their preparedness in implementing accruals accounting. Even though the results show that the accountants' attitude are positive towards preparing for the implementation of accruals accounting, but there are concerns over the implementation of accruals accounting in public sector. Most of the accountants are highly concern on the employees' lack of knowledge. This shows that there is still a long way before Malaysia public sector successfully adopts the accrual accounting system. 2013 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/13739/2/13739.pdf The preparedness of the accountants from the Malaysian accountant general's department in moving towards accruals accounting / Muhammad Iqbal Mohamed Azhari. (2013) Masters thesis, thesis, Universiti Teknologi MARA.
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Indexes (General)
spellingShingle Indexes (General)
Mohamed Azhari, Muhammad Iqbal
The preparedness of the accountants from the Malaysian accountant general's department in moving towards accruals accounting / Muhammad Iqbal Mohamed Azhari
description The move from cash to accruals accounting in public sector was initially made by the Malaysian government in year 2011. When the government made the announcement, it gives a huge shock to the preparers of the governmental financial reporting. It is believed that by the year 2015, all public sectors in Malaysia would fully adopt the accruals accounting system. The time to prepare for the implementation process is short compared to other countries that have successfully implemented the accruals accounting in their public sector. This study is made to examine the preparedness of accountants in implementing the accruals accounting. The Liider's Contingency Model was constructed to explain the contributing factors that lead to the accounting innovation in governmental accounting system. The Model was used in this study to identify the implementation barriers that will slow down the implementation process. As identified in the Model, factors such as the qualified accountants are one of the implementation barriers. Thus, the result of this study shows that the accountant's attitude and the amount of training provided to the accountant is positively influence their preparedness in implementing accruals accounting. Even though the results show that the accountants' attitude are positive towards preparing for the implementation of accruals accounting, but there are concerns over the implementation of accruals accounting in public sector. Most of the accountants are highly concern on the employees' lack of knowledge. This shows that there is still a long way before Malaysia public sector successfully adopts the accrual accounting system.
format Thesis
author Mohamed Azhari, Muhammad Iqbal
author_facet Mohamed Azhari, Muhammad Iqbal
author_sort Mohamed Azhari, Muhammad Iqbal
title The preparedness of the accountants from the Malaysian accountant general's department in moving towards accruals accounting / Muhammad Iqbal Mohamed Azhari
title_short The preparedness of the accountants from the Malaysian accountant general's department in moving towards accruals accounting / Muhammad Iqbal Mohamed Azhari
title_full The preparedness of the accountants from the Malaysian accountant general's department in moving towards accruals accounting / Muhammad Iqbal Mohamed Azhari
title_fullStr The preparedness of the accountants from the Malaysian accountant general's department in moving towards accruals accounting / Muhammad Iqbal Mohamed Azhari
title_full_unstemmed The preparedness of the accountants from the Malaysian accountant general's department in moving towards accruals accounting / Muhammad Iqbal Mohamed Azhari
title_sort preparedness of the accountants from the malaysian accountant general's department in moving towards accruals accounting / muhammad iqbal mohamed azhari
publishDate 2013
url https://ir.uitm.edu.my/id/eprint/13739/2/13739.pdf
https://ir.uitm.edu.my/id/eprint/13739/
_version_ 1819913993377021952
score 13.223943

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