Accrual Accounting Implementation and Accrual Information Usage in the Malaysian Public Sector: Impacts on Sustainable Development Goals (SDG) and Maqasid Shariah (original) (raw)

IPN Journal of Research and Practice in Public Sector Accounting and Management

Abstract

Purpose: The current study aims to determine the degrees of accrual accounting implementation and accrual information usage in the Malaysian public sector with relevant impacts on budget development and management, asset and liability management, accountability disclosure, and performance measurement. Methodology: The present study employed a qualitative methodology, namely focus group discussion to garner relevant insights from the accountants in Malaysian Ministries and Local Authorities (LA). Thematic analysis was subsequently conducted for interview data analysis. Results: The findings revealed that accrual accounting was implemented as specified in the Malaysian Government Treasury Circular. Meanwhile, accrual information was employed in budget development and management and asset and liability management albeit less frequently in performance measurement. Accrual information usage contributed to satisfactory accountability disclosure through more comprehensive, accurate, and tr...

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