Accrual accounting in government: Is fund accounting still relevant?

• Main Authors: Salleh, Kalsom, Ab Aziz, Rozainun, Abu Bakar, Y. Nurli
• Format: Conference or Workshop Item
• Language: English
• Published: Elsevier Ltd. 2014
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/13376/1/23.pdf; http://repo.uum.edu.my/13376/; http://dx.doi.org/10.1016/j.sbspro.2014.11.065
• Institution: Universiti Utara Malaysia

The main purpose of public sector accounting is to act as the trustee to protect and manage public moneys and discharge accountability.Fund Accounting is used as the rational response to serve as a reliable control technique for such purposes.With the emphasis of accrual accounting which is more rel...