Accrual accounting at different levels of the public sector: A systematic literature review

• Main Authors: Azhar, Zubir, Alfan, Ervina, Kishan, Krishnen, Assanah, Nurul Husna
• Format: Article
• Published: WILEY 2022
• Subjects: HF Commerce; HG Finance
• Online Access: http://eprints.um.edu.my/42395/
• Institution: Universiti Malaya

This paper has two main objectives. Firstly, it reviews relevant literature on the experiences of different levels of governments worldwide in adopting public sector accrual accounting (PSAA). Secondly, it critically analyses these studies and seeks to identify gaps in the extant literature to provi...