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Academic Journal

Implementation of Accrual Basis Accounting in the Public Sector in Indonesia: A Literature Review

Subjects: Accrual Accounting; Public Sector; Indonesia

  • Source: East Asian Journal of Multidisciplinary Research ; Vol. 3 No. 1 (2024): January 2024; 361-376 ; 2828-1519 ; 10.55927/eajmr.v3i1

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To manage or reserve accruals? Evidence from abalanced-budget requirement reform

Subjects: Accrual accounting; balanced-budget requirement; earnings management

  • Source: Public Money & Management.

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Academic Journal

Determinants of accrual accounting adoption: The role of organizational culture

Subjects: accrual accounting; communication; educational background

  • Source: Problems and Perspectives in Management, Vol 21, Iss 1, Pp 83-91 (2023)

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Academic Journal

Model for analyzing the adoption of accrual accounting in non-commercial public establishments in Morocco ; Modèle d’analyse de l’adoption de la comptabilité d’exercice dans les établissements publics non commerciaux au Maroc

Subjects: Adoption; comptabilité d'exercice; établissements publics non commerciaux

  • Source: African Scientific Journal; Vol. 3 No. 20 (2023): Vol. 3 No. 20 [O]; 749 ; African Scientific Journal; Vol. 3 No 20 (2023): Vol. 3 No. 20 [O]; 749 ; 2658-9311

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Academic Journal

The transition to IPSAS in Morocco: Towards a new public finance management approach ; Le passage aux normes IPSAS au Maroc : vers un nouveau mode de gestion des finances publiques

Subjects: Public management; accrual accounting; accounting harmonization

  • Source: International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 4 No. 3-1 (2023): Theoretical Reserach; 466-480 ; International Journal of

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Academic Journal

Determinants of information users in local public accounting

Subjects: Public Accounting; Information Users; Accrual Accounting

  • Source: Cogent Business & Management, Vol 9, Iss 1 (2022)

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Academic Journal

The inefficacy of accrual accounting in public sector performance management: Evidence from an emerging market

Subjects: Accrual accounting; financial performance; institutional theory

  • Source: Cogent Business & Management, Vol 9, Iss 1 (2022)

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Academic Journal

Implementation of accrual accounting by the Indonesian central government: An investigation of social factors

Subjects: accountability; accrual accounting; audit process

  • Source: Public and Municipal Finance, Vol 10, Iss 1, Pp 151-163 (2021)

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Academic Journal

Accounting Standards for Semi-Autonomous Agencies: Experiences and Lessons from Indonesia

Subjects: accounting standards; accrual accounting; agencification

  • Source: The Indonesian Journal of Accounting Research, Vol 24, Iss 3, Pp 321-348 (2021)

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Academic Journal

Penerapan Akuntansi Akrual Pada Perguruan Tinggi Keagamaan Islam Negeri Berstatus Badan Layana Umum

Subjects: accrual accounting, ptkin, blu, and disclosure; Accounting. Bookkeeping; HF5601-5689

  • Source: AFRE (Accounting and Financial Review), Vol 4, Iss 1, Pp 18-28 (2021)

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  • 1-10 of  611 results for ""accrual accounting""