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Enhancing accounting adoption in the Malaysian public sector: challenges and the key success factors / Agnes Paulus Jidwin … [et al.]

The transition from cash-based accounting to accrual accounting in the public sector has become a subject of growing interest globally, driven by the pursuit of improved financial transparency, accountability, and decision-making. This paper critically reviews existing literature pertaining to the c...

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Main Authors: Paulus Jidwin, Agnes, Awang, Juliana, Ramlee, Roslida, Girau, Emelia, Ag Kee, Dgku Habibah, Ikhsan, Muhammad Izwan
Format: Article
Language:English
Published: Universiti Teknologi MARA, Sabah 2023
Subjects:
Accounting. Bookkeeping
Online Access:https://ir.uitm.edu.my/id/eprint/89626/1/89626.pdf
https://ir.uitm.edu.my/id/eprint/89626/
https://borneoakademika.sabah.uitm.edu.my/
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id my.uitm.ir.89626
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spelling my.uitm.ir.896262024-01-19T08:18:47Z https://ir.uitm.edu.my/id/eprint/89626/ Enhancing accounting adoption in the Malaysian public sector: challenges and the key success factors / Agnes Paulus Jidwin … [et al.] borneoakademika Paulus Jidwin, Agnes Awang, Juliana Ramlee, Roslida Girau, Emelia Ag Kee, Dgku Habibah Ikhsan, Muhammad Izwan Accounting. Bookkeeping The transition from cash-based accounting to accrual accounting in the public sector has become a subject of growing interest globally, driven by the pursuit of improved financial transparency, accountability, and decision-making. This paper critically reviews existing literature pertaining to the challenges and success factors associated with the implementation of accrual accounting in the Malaysian public sector context. The literature review unveils a multifaceted array of challenges that hinder the seamless adoption of accrual accounting. These challenges range from the complexities of transitioning institutional structures and processes to the intricacies of aligning human resources with the demands of accrual-based financial reporting. By shedding light on the intricate dynamics of accrual accounting implementation, this paper contributes to the ongoing dialogue on strengthening financial governance, transparency, and accountability within the Malaysian public sector. Universiti Teknologi MARA, Sabah 2023-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/89626/1/89626.pdf Enhancing accounting adoption in the Malaysian public sector: challenges and the key success factors / Agnes Paulus Jidwin … [et al.]. (2023) Borneo Akademika <https://ir.uitm.edu.my/view/publication/Borneo_Akademika/>, 7 (2). pp. 47-58. ISSN 2462-1641 https://borneoakademika.sabah.uitm.edu.my/
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 Accounting. Bookkeeping
spellingShingle Accounting. Bookkeeping
Paulus Jidwin, Agnes
Awang, Juliana
Ramlee, Roslida
Girau, Emelia
Ag Kee, Dgku Habibah
Ikhsan, Muhammad Izwan
Enhancing accounting adoption in the Malaysian public sector: challenges and the key success factors / Agnes Paulus Jidwin … [et al.]
description The transition from cash-based accounting to accrual accounting in the public sector has become a subject of growing interest globally, driven by the pursuit of improved financial transparency, accountability, and decision-making. This paper critically reviews existing literature pertaining to the challenges and success factors associated with the implementation of accrual accounting in the Malaysian public sector context. The literature review unveils a multifaceted array of challenges that hinder the seamless adoption of accrual accounting. These challenges range from the complexities of transitioning institutional structures and processes to the intricacies of aligning human resources with the demands of accrual-based financial reporting. By shedding light on the intricate dynamics of accrual accounting implementation, this paper contributes to the ongoing dialogue on strengthening financial governance, transparency, and accountability within the Malaysian public sector.
format Article
author Paulus Jidwin, Agnes
Awang, Juliana
Ramlee, Roslida
Girau, Emelia
Ag Kee, Dgku Habibah
Ikhsan, Muhammad Izwan
author_facet Paulus Jidwin, Agnes
Awang, Juliana
Ramlee, Roslida
Girau, Emelia
Ag Kee, Dgku Habibah
Ikhsan, Muhammad Izwan
author_sort Paulus Jidwin, Agnes
title Enhancing accounting adoption in the Malaysian public sector: challenges and the key success factors / Agnes Paulus Jidwin … [et al.]
title_short Enhancing accounting adoption in the Malaysian public sector: challenges and the key success factors / Agnes Paulus Jidwin … [et al.]
title_full Enhancing accounting adoption in the Malaysian public sector: challenges and the key success factors / Agnes Paulus Jidwin … [et al.]
title_fullStr Enhancing accounting adoption in the Malaysian public sector: challenges and the key success factors / Agnes Paulus Jidwin … [et al.]
title_full_unstemmed Enhancing accounting adoption in the Malaysian public sector: challenges and the key success factors / Agnes Paulus Jidwin … [et al.]
title_sort enhancing accounting adoption in the malaysian public sector: challenges and the key success factors / agnes paulus jidwin … [et al.]
publisher Universiti Teknologi MARA, Sabah
publishDate 2023
url https://ir.uitm.edu.my/id/eprint/89626/1/89626.pdf
https://ir.uitm.edu.my/id/eprint/89626/
https://borneoakademika.sabah.uitm.edu.my/
_version_ 1789429294194229248
score 13.211869

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