Human Perspective on Cash to Accrual Based Accounting System in Malaysia
نویسندگان
چکیده
منابع مشابه
financial management reforms in the health sector: a comparative study between cash-based and accrual-based accounting systems
conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...
متن کاملFinancial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems
BACKGROUND Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. OBJECTIVES The current study aimed to analyze the movement fro...
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INTRODUCTION Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impa...
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Accounting information system can be defined as a processing system of data and economic transactions to provide users information of making decision. The goal of this research is to explore self-assessed wisdom effect considering individual personality traits on accounting information system (AIS) adoption. To have access to this goal Unified Theory of Acceptance and Use of Technology (Venkate...
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ژورنال
عنوان ژورنال: Global Review of Accounting and Finance
سال: 2014
ISSN: 1838-1413,1838-5915
DOI: 10.21102/graf.2014.09.52.01