Determinants of accrual accounting adoption: The role of organizational culture

This study aims to investigate the relationship between communication, training, educational background and adoption of accrual accounting. It also examines whether organizational culture moderates these factors The census sampling method was utilized choose 44 finance division staff for this investigation. Structural equation modeling (SEM) using Smart PLS version 3.0 employed in paper data analysis. In addition, a systematic questionnaire issued heads financial divisions administrative Riau city, Indonesia, order collect relevant data. findings revealed that accounting is influenced by communication while has insignificant effect. Furthermore, interaction training moderated culture. Meanwhile, does not moderate toward Therefore, assists local governments providing feedback on implementation various government policies. Moreover, it offers information coordination solutions accrual-based systems adoption, which can be as reference public creating fully adopting Finally, used establish improve structures sector.