Incentives for disclosure of accounting information in public sector: A literature survey

• Main Authors: Abu Bakar, Nur Barizah, Saleh, Zakiah
• Format: Article
• Language: English
• Published: EuroJournals Publishing 2011
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/33843/1/IRJFE_75_03-Incentivefordisclosure.pdf; http://irep.iium.edu.my/33843/; http://www.eurojournals.com/finance.htm
• Institution: Universiti Islam Antarabangsa Malaysia

The purpose of the research is to conduct a literature survey of studies on factors that support or hinder disclosure of accounting information in public sector entities. The articles were reviewed across six aspects, namely: the (i) publication year, (ii) country of publication, (iii) journal of publication, (iv) type of government sector, (v) independent variable being studied, and, (vi) sample size. This literature survey provides a framework (developed from gaps in previous research) to public sector accounting research on the field of disclosure incentives.