Organizational capabilities and accrual accounting adoption in Indonesian municipalities: the moderating effect of organizational culture

Based on the accrual accounting system trend, in 2010 the Indonesian government had introduced the accrual accounting system. The system was fully adopted in 2015 through the Government Regulation No. 71 of 2010. Thus, the aim of this study is to investigate the level of adoption of accrual accounti...

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Bibliographic Details
Main Author: Aswar, Khoirul
Format: Thesis
Language:English
English
English
Published: 2020
Subjects:
Online Access:https://etd.uum.edu.my/9374/1/depositpermission_s900254.pdf
https://etd.uum.edu.my/9374/2/s900254_01.pdf
https://etd.uum.edu.my/9374/3/s900254_references.docx
https://etd.uum.edu.my/9374/
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