Internal and external pressures, facilitators and barriers towards accrual accounting implementation in Malaysian Federal Government
The Malaysian Federal Government has adopted the modified cash basis of accounting in the preparation of its annual financial statement since the year 2005. Starting from 2011, the government has declared that the Malaysian Federal Government should take over the accrual accounting for better fiscal...
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| Format: | Thesis |
| Language: | English |
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2020
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| Online Access: | http://psasir.upm.edu.my/id/eprint/91212/1/SPE%202020%2034%20IR.pdf |