Measurement of Factors That Can Improve the Implementation of Accrual-Based Accounting in Regional Government Agencies

Accruals provide financial information that is more relevant and reliable in financial reporting and decision-making. Therefore, this research aims to analyze the factors that influence the implementation of accrual accounting in government, namely financial regulatory factors, employee competence,...

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Bibliographic Details
Main Authors: Cecilia Lelly Kewo, Stella Theodora Kewo
Format: Article
Language:English
Published: EconJournals 2024-09-01
Series:International Journal of Economics and Financial Issues
Subjects:
Online Access:http://econjournals.com/index.php/ijefi/article/view/16467