Accrual accounting in government: Is fund accounting still relevant?
The main purpose of public sector accounting is to act as the trustee to protect and manage public moneys and discharge accountability.Fund Accounting is used as the rational response to serve as a reliable control technique for such purposes.With the emphasis of accrual accounting which is more rel...
| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
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Elsevier Ltd.
2014
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/13376/1/23.pdf |
| _version_ | 1803626586182778880 |
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| author | Salleh, Kalsom Ab Aziz, Rozainun Abu Bakar, Y. Nurli |
| author_facet | Salleh, Kalsom Ab Aziz, Rozainun Abu Bakar, Y. Nurli |
| author_sort | Salleh, Kalsom |
| collection | UUM |
| description | The main purpose of public sector accounting is to act as the trustee to protect and manage public moneys and discharge accountability.Fund Accounting is used as the rational response to serve as a reliable control technique for such purposes.With the emphasis of accrual accounting which is more reliable than cash accounting in measuring financial performance of government activities, this study therefore attempts to evaluate the relevance of the Fund Accounting in the planned adoption of accrual accounting by the Federal Government in Malaysia.Thus, the objective of this paper is to provide literature evidence to support on the relevance of Fund Accounting for the adoption of accrual basis of financial reporting in the Federal Government of Malaysia. |
| first_indexed | 2024-07-04T05:52:31Z |
| format | Conference or Workshop Item |
| id | uum-13376 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:52:31Z |
| publishDate | 2014 |
| publisher | Elsevier Ltd. |
| record_format | dspace |
| spelling | uum-133762016-04-18T06:41:27Z https://repo.uum.edu.my/id/eprint/13376/ Accrual accounting in government: Is fund accounting still relevant? Salleh, Kalsom Ab Aziz, Rozainun Abu Bakar, Y. Nurli HF5601 Accounting The main purpose of public sector accounting is to act as the trustee to protect and manage public moneys and discharge accountability.Fund Accounting is used as the rational response to serve as a reliable control technique for such purposes.With the emphasis of accrual accounting which is more reliable than cash accounting in measuring financial performance of government activities, this study therefore attempts to evaluate the relevance of the Fund Accounting in the planned adoption of accrual accounting by the Federal Government in Malaysia.Thus, the objective of this paper is to provide literature evidence to support on the relevance of Fund Accounting for the adoption of accrual basis of financial reporting in the Federal Government of Malaysia. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd https://repo.uum.edu.my/id/eprint/13376/1/23.pdf Salleh, Kalsom and Ab Aziz, Rozainun and Abu Bakar, Y. Nurli (2014) Accrual accounting in government: Is fund accounting still relevant? In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.065 doi:10.1016/j.sbspro.2014.11.065 doi:10.1016/j.sbspro.2014.11.065 |
| spellingShingle | HF5601 Accounting Salleh, Kalsom Ab Aziz, Rozainun Abu Bakar, Y. Nurli Accrual accounting in government: Is fund accounting still relevant? |
| title | Accrual accounting in government: Is fund accounting still relevant? |
| title_full | Accrual accounting in government: Is fund accounting still relevant? |
| title_fullStr | Accrual accounting in government: Is fund accounting still relevant? |
| title_full_unstemmed | Accrual accounting in government: Is fund accounting still relevant? |
| title_short | Accrual accounting in government: Is fund accounting still relevant? |
| title_sort | accrual accounting in government is fund accounting still relevant |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/13376/1/23.pdf |
| work_keys_str_mv | AT sallehkalsom accrualaccountingingovernmentisfundaccountingstillrelevant AT abazizrozainun accrualaccountingingovernmentisfundaccountingstillrelevant AT abubakarynurli accrualaccountingingovernmentisfundaccountingstillrelevant |