Determinants of accrual accounting adoption: The role of organizational culture

Determinants of accrual accounting adoption: The role of organizational culture

This study aims to investigate the relationship between communication, training, educational background and the adoption of accrual accounting. It also examines whether organizational culture moderates the relationship between these factors and the adoption of accrual accounting. The census sampling...

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Bibliographic Details
Main Authors: Meilda Wiguna, Khoirul Aswar, Eka Hariyani, Mahendro Sumardjo, Azwir Nasir
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2023-01-01
Series:Problems and Perspectives in Management
Subjects:
accrual accounting
communication
educational background
Indonesia
local government
training
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17651/PPM_2023_01_Wiguna.pdf

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https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17651/PPM_2023_01_Wiguna.pdf

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