Changes in the Recording of Cash-Based Accounting Methods to Accrual Base

This study aims to determine changes in public sector accounting from cash basis accrual and which one is better than the two bases. uses a qualitative method through literature that combines number of reliable data sources such as journals, books, articles, legislation, research results those relevant problem being studied, where 12 42 articles were selected published between 2013-2018 period. . The change reform towards accruals consists 3 phases, namely pre-autonomy era, transition era post-regional autonomy era. Of bases, because produces more transparent reports for sake realizing good governance.