Abstract:The aim of this research is to identify and propose the key critical factors of the users’ awareness towards accrual accounting. Other than that, the relationship between these key critical factors with users’ awareness is also highlighted. 240 questionnaires are distributed among three Accountant General’s Department (AGDs) within the Eastern Region of Malaysia. Identified key critical factors are categorized into five factors based on the result of Factor Analysis. Then, regression analysis is used to test t… Show more
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