Accruals Accounting in Government – Developments in Malaysia

Saleh, Zakiah; Pendlebury, Maurice

doi:10.1080/13602380600574595

Cited by 30 publications

(37 citation statements)

References 10 publications

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“…Due to government expansion in activities and limited economic resources, a move to accrual-based accounting is a vital decision to put Malaysia at the same level as developed countries. The argument being that this transformation will provide better financial reporting, reflect the actual financial position and provide the full cost of services (Saleh & Pendlebury, 2006). However, the move is not without its challenges.…”

Section: Review Of Literaturementioning

confidence: 99%

Accrual Accounting Change: Malaysian Public Sector Readiness

Atan

Yahya²

2015

jmr

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The federal government decision to implement accrual-based accounting in Malaysia under the Government Transformation Programme (GTP) led to major changes in public finance management. To ensure the reforms achieve the target, the behaviour and mindset of employees must be ready. Therefore, this preliminary study will determine which attributes measure the readiness for change among public sector accounting personnel in Malaysia. This study also investigates any significant difference between demographic factors (position and length of service) and readiness for change. A survey was conducted of 119 public sector accounting personnel consisting of accountants, assistant accountant 1 and assistant accountant 2 in respect of their readiness to adopt accrual accounting in various ministries in Malaysia. The objectives of the study have been tested using descriptive analysis and ANOVA. The general findings show that the respondents have positive behaviour concerning readiness for change to accrual-based accounting. However, the results show that they are slightly disagree to take responsibility if the accounting change fails in their area. This study proves that the demographic factors of position and length of service are not related to readiness for change. These results are important for the government in order to strategize the effective guidelines for change interventions to ensure the successful implementation of accrual accounting in Malaysia.

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Section: Review Of Literaturementioning

confidence: 99%

Accrual Accounting Change: Malaysian Public Sector Readiness

Atan

Yahya²

2015

jmr

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“…Prior research has noted the technical nature of accrual accounting for sound financial management in public sector organisations (Christiaens and Rommel, 2008;Ellwood and Newberry, 2007;Groot and Budding, 2008;Lapsley et al, 2009;Hyndman and Connolly, 2011;Saleh and Pendlebury, 2006) especially concerning its 'perceived' benefits for decision usefulness and accountability (Bergmann, 2012;Laughlin, 2012). However, accounting arguably has a broader governance potential (Ferry et al, 2015a;Ferry and Ahrens, 2017).…”

Section: Introductionmentioning

confidence: 99%

Framing public governance in Malaysia: Rhetorical appeals through accrual accounting

Ferry¹,

Zakaria²,

Zakaria³

et al. 2018

Accounting Forum

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“…A benefit attributable to the implementation of accrual accounting found in other governments is an increase in comparability both from year to year and with the private sector (Boxall, 1998;Ellwood, 2003;Likierman et al, 1995;Pallot & Ball, 1996, 1997Saleh & Pendlebury, 2006). Comparability is a characteristic of the relationship between two pieces of information.…”

Section: Noticementioning

confidence: 99%

“…Finally, accrual accounting allows for more effective and efficient use of resources, especially regarding capital assets (Ellwood, 2003;Likierman et al, 1995;Mellor, 1996;Pallot & Ball, 1997;Rowles, 1991;Saleh & Pendlebury, 2006). Under modified accrual accounting, capital assets were expensed, resulting in great fluctuations in financial information, which could lead to poor capital investment decisions.…”

Section: Noticementioning

confidence: 99%

“…The benefits that stem from the implementation processes have been adapted from the Kumar et al (2007) (Ellwood, 2003;Lye et al, 2005;Saleh & Pendlebury, 2006). The experience of the implementation process in other countries is taken as a basis point to begin studying the implementation within the Canadian Federal Government.…”

Section: Erp Systems C Haracteristicsmentioning

confidence: 99%

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Accrual accounting implementation in the Canadian Federal Government

Seguin¹

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Accruals Accounting in Government – Developments in Malaysia

Cited by 30 publications

References 10 publications

Accrual Accounting Change: Malaysian Public Sector Readiness

Accrual Accounting Change: Malaysian Public Sector Readiness

Framing public governance in Malaysia: Rhetorical appeals through accrual accounting

Accrual accounting implementation in the Canadian Federal Government

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