Enhancing accounting adoption in the Malaysian public sector: challenges and the key success factors / Agnes Paulus Jidwin … [et al.]

• Main Authors: Paulus Jidwin, Agnes, Awang, Juliana, Ramlee, Roslida, Girau, Emelia, Ag Kee, Dgku Habibah, Ikhsan, Muhammad Izwan
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA, Sabah 2023
• Subjects: Accounting. Bookkeeping
• Online Access: https://ir.uitm.edu.my/id/eprint/89626/1/89626.pdf; https://ir.uitm.edu.my/id/eprint/89626/; https://borneoakademika.sabah.uitm.edu.my/
• Institution: Universiti Teknologi Mara

The transition from cash-based accounting to accrual accounting in the public sector has become a subject of growing interest globally, driven by the pursuit of improved financial transparency, accountability, and decision-making. This paper critically reviews existing literature pertaining to the c...