Adoption of accrual accounting in local authorities of Kedah Darul Aman
This study focuses on eleven municipal and district councils in Kedah Darul Aman, viewing whether local authorities adopt the accrual accounting in recording the income and expenditures and the problems faced by local authorities in adopting accrual accounting approach.The study found that only 5...
| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2005
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/11800/1/Ropidah.pdf |
| _version_ | 1825802894996144128 |
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| author | Omar, Ropidah Amran, Noor Afza Aripin, Norhani |
| author_facet | Omar, Ropidah Amran, Noor Afza Aripin, Norhani |
| author_sort | Omar, Ropidah |
| collection | UUM |
| description | This study focuses on eleven municipal and district councils in Kedah Darul Aman, viewing whether local authorities adopt the accrual accounting in recording the income
and expenditures and the problems faced
by local authorities in adopting accrual
accounting approach.The study found that only 5 of 11(45%) local authorities in Kedah Darul Aman disclosed the use of accrual accounting
in their application of accounting policies in
the financial statements.Furthermore, there
are certain items under income and expenditure that are still reported using cash basis.The nature of the items themselves, lacking in guidelines and also lacking in number of staff with experience and
accounting education are part of the problems facing the local authorities in adopting the
accrual accounting. |
| first_indexed | 2024-07-04T05:48:03Z |
| format | Conference or Workshop Item |
| id | uum-11800 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:48:03Z |
| publishDate | 2005 |
| record_format | eprints |
| spelling | uum-118002014-08-12T02:00:30Z https://repo.uum.edu.my/id/eprint/11800/ Adoption of accrual accounting in local authorities of Kedah Darul Aman Omar, Ropidah Amran, Noor Afza Aripin, Norhani HF5601 Accounting HJ Public Finance This study focuses on eleven municipal and district councils in Kedah Darul Aman, viewing whether local authorities adopt the accrual accounting in recording the income and expenditures and the problems faced by local authorities in adopting accrual accounting approach.The study found that only 5 of 11(45%) local authorities in Kedah Darul Aman disclosed the use of accrual accounting in their application of accounting policies in the financial statements.Furthermore, there are certain items under income and expenditure that are still reported using cash basis.The nature of the items themselves, lacking in guidelines and also lacking in number of staff with experience and accounting education are part of the problems facing the local authorities in adopting the accrual accounting. 2005-09-05 Conference or Workshop Item NonPeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/11800/1/Ropidah.pdf Omar, Ropidah and Amran, Noor Afza and Aripin, Norhani (2005) Adoption of accrual accounting in local authorities of Kedah Darul Aman. In: International Conference on Governance Accountability & Taxation, 05-06 September 2005, Crown Princess Hotel, Kuala Lumpur. (Unpublished) |
| spellingShingle | HF5601 Accounting HJ Public Finance Omar, Ropidah Amran, Noor Afza Aripin, Norhani Adoption of accrual accounting in local authorities of Kedah Darul Aman |
| title | Adoption of accrual accounting in local authorities of Kedah Darul Aman |
| title_full | Adoption of accrual accounting in local authorities of Kedah Darul Aman |
| title_fullStr | Adoption of accrual accounting in local authorities of Kedah Darul Aman |
| title_full_unstemmed | Adoption of accrual accounting in local authorities of Kedah Darul Aman |
| title_short | Adoption of accrual accounting in local authorities of Kedah Darul Aman |
| title_sort | adoption of accrual accounting in local authorities of kedah darul aman |
| topic | HF5601 Accounting HJ Public Finance |
| url | https://repo.uum.edu.my/id/eprint/11800/1/Ropidah.pdf |
| work_keys_str_mv | AT omarropidah adoptionofaccrualaccountinginlocalauthoritiesofkedahdarulaman AT amrannoorafza adoptionofaccrualaccountinginlocalauthoritiesofkedahdarulaman AT aripinnorhani adoptionofaccrualaccountinginlocalauthoritiesofkedahdarulaman |