scholarly journals Implementation of accrual accounting by Malaysian federal government

2018 ◽  
Vol 14 (2) ◽  
pp. 234-247 ◽  
Author(s):  
Suhaiza Ismail ◽  
Siti Alawiah Siraj ◽  
Shahril Baharim
Keyword(s):  
Federal Government ◽  
Questionnaire Survey ◽  
Design Methodology ◽  
Accounting System ◽  
Accrual Accounting ◽  
Content Type ◽  
Task Knowledge ◽  
Factors Influencing ◽  
Change Commitment ◽  
And Task

Purpose The purpose of this paper is to examine factors influencing the readiness of public sector accountants to implement the accrual accounting system in the Malaysian Federal Government. The readiness was measured in terms change commitment and change efficacy. Design/methodology/approach The study uses a questionnaire survey that comprises three factors (change valence, task knowledge and task availability) in predicting readiness to implement the accrual accounting system. Multiple regressions were performed on a total of 165 usable responses received. Findings The results reveal that change valence, task knowledge and task availability are significant and positively influence the change efficacy of the Federal Government to implement accrual accounting in Malaysia. However, only change valance is a positively significant factor in influencing change commitment. Originality/value This study is important as it contributes not only by adding to the scant literature assessing the readiness to implement the accrual accounting system but also by providing useful information on determinants of readiness for accrual accounting implementation in supporting the Malaysian Government’s financial transformation agenda.

scholarly journals Determinants of Auditors’ Readiness for Accrual Accounting Adoption

2019 ◽  
Vol 8 (3) ◽  
pp. 8664-8673
Keyword(s):  
Federal Government ◽  
Significant Influence ◽  
Resource Availability ◽  
Positive Relationship ◽  
National Audit ◽  
Accrual Accounting ◽  
Task Knowledge ◽  
Significant Positive Relationship ◽  
Change Commitment ◽  
And Task

This study examines the factors that influence the readiness of the auditors in the National Audit Department of Malaysia for accrual accounting adoption. The factors examined were change valence, task knowledge and resource availability while the auditors’ readiness were measured through change commitment and change efficacy in embracing the accrual accounting adoption. Eighty-one responses of a questionnaire survey were obtained from the auditors in the organisation in charge of auditing the Malaysian Federal Government. Multiple regressions were performed to analyse the data. The findings showed that change valence and task knowledge have a positive and significant influence on change commitment and change efficacy which reflect the auditors’ readiness for accrual accounting adoption. However, no significant positive relationship was observed for resource availability with change commitment and change efficacy. This study is important as it is the first study that examined the determinants of auditors’ readiness for accrual accounting adoption in the National Audit Department. Therefore, it would serve as a cornerstone towards supporting the National Audit Department in embracing the accrual accounting adoption

Perception of the Malaysian Federal Government accountants of the usefulness of financial information under an accrual accounting system: a preliminary assessment

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Suhaiza Ismail
Keyword(s):  
Decision Making ◽  
Public Sector ◽  
Federal Government ◽  
Work Experience ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
Financial Information ◽  
Accounting System ◽  
Accrual Accounting ◽  
Content Type

Purpose The objective of this study is to examine the perceived usefulness of accrual accounting-based financial information for accountability and for supporting decision-making in public sector organisations. Design/methodology/approach A questionnaire survey adapted from Kober et al. (2010) was used to survey Malaysian Federal Government accountants to ascertain their views on the usefulness of accrual accounting information across 12 situations regarding accountability and decision-making. Mean scores and mean score ranking were computed on a total of 165 usable responses received. The independent t-test was conducted to investigate the differences in the perception between “accountants with” and the “accountants without” prior work experience in the private sector. Findings The study provides evidence that Malaysian Federal Government accountants consider accrual accounting information as very useful for decision-making. The three most important decision-usefulness indicators in the survey are “To assist in managing the department’s assets and liabilities”, “To assess cash flow needs of a department” and “For departmental resource allocation decisions”. The least useful accrual accounting information as perceived by the Malaysian public sector accountants is “To assist in discharging the department’s accountability obligations”. Originality/value The study provides valuable insights into the extent to which accrual accounting information is considered useful for accountability and decision-making, lending support to the Malaysian Government’s reform agenda of moving towards using accrual accounting in public sector organisations at the federal level.

Lost in the transition from cash to accrual accounting

2018 ◽  
Vol 31 (7) ◽  
pp. 811-826 ◽  
Author(s):  
Sabrina Gigli ◽  
Laura Mariani
Keyword(s):  
Mixed Method ◽  
Design Methodology ◽  
Qualitative Interviews ◽  
Accounting System ◽  
Administrative Staff ◽  
Accrual Accounting ◽  
Content Type ◽  
Research Activities ◽  
Low Degree ◽  
Mixed Method Design

Purpose The purpose of this paper is to examine the change from cash accounting to accrual accounting, identifying and assessing the institutional and organisational barriers that may affect this process. A specific focus on knowledge gaps is provided. Design/methodology/approach The study employs a mixed method design, combining action research activities, a survey, and in-depth qualitative interviews in the setting of Italian public universities. Findings The findings highlight a low degree of compliance with the accrual accounting system and budgeting system, which is the result of the lack of an accrual accounting culture in the Italian public sector. Originality/value The analysis confirms some barriers to the transition highlighted by previous literature and also adds further explanations of such limitations in terms of the lack of skills and accounting knowledge of the universities’ administrative staff possesses.

scholarly journals Assessing the smartness of buildings

Facilities ◽  
2015 ◽  
Vol 33 (9/10) ◽  
pp. 553-572 ◽  
Author(s):  
David Arditi ◽  
Giulio Mangano ◽  
Alberto De Marco
Keyword(s):  
Questionnaire Survey ◽  
Design Methodology ◽  
Years Of Experience ◽  
Smart Buildings ◽  
Content Type ◽  
Smart Building ◽  
Convenient Tool ◽  
Energy Issue

Purpose – This study aims at capturing the perspectives of construction professionals into a classified taxonomy of the various characteristics of smart buildings and at developing an index able to define their level of smartness. Design/methodology/approach – A questionnaire survey has been administrated to construction professionals in the service of designers, constructors and owners. Results have been analyzed with the Kruskal–Wallis test and they have been used to develop a smartness index. Findings – Designers and owners are more focused on the energy issue than constructors. The energy captures the attention of practitioners with less years of experience, confirming that the awareness of the energy topic is rather recent. Originality/value – The main characteristics of smart buildings have been structured in domains and subdomains. Their importance has been rated by construction professional and a smartness index for smart building has been developed to provide with a convenient tool for evaluation and benchmarking.

Adoption of IFRS in Japan: challenges and consequences

2015 ◽  
Vol 27 (1) ◽  
pp. 3-27 ◽  
Author(s):  
Noriyuki Tsunogaya ◽  
Andreas Hellmann ◽  
Simone Domenico Scagnelli
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Accounting Standards ◽  
Accounting System ◽  
International Accounting Standards ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Institutional Complementarity ◽  
Accounting Environment ◽  
Social Organizational

Purpose – The purpose of this study is to provide a rigorous and holistic analysis of the main features of the Japanese accounting environment. It also raises issues related to the adoption of International Financial Reporting Standards (IFRS) in Japan. Design/methodology/approach – For the purpose of investigating the Japanese accounting system, this study applies the accounting ecology framework developed by Gernon and Wallace (1995) and provides a content analysis of relevant meetings of the Business Accounting Council of Japan. Findings – The findings of this study provide evidence that it would be problematic to require the adoption of IFRS for all listed companies in Japan. The main reason for this is that the Japanese policymakers and standard-setting bodies follow two objectives: enhancing the international comparability of financial reporting and maintaining institutional complementarity between financial reporting and other infrastructures such as accounting-related laws. Research limitations/implications – This study is relevant for accounting researchers and professionals with an interest in Japanese accounting practices. It is also useful for the International Accounting Standards Board and representatives of countries planning to adopt IFRS in the future. Originality/value – The findings of this study show that contextual issues such as social, organizational and professional environments cannot be ignored in the adoption of IFRS in Japan.

A cross-cultural analysis of factors influencing choice in volunteering activities

2015 ◽  
Vol 25 (1) ◽  
pp. 74-97 ◽  
Author(s):  
Evan H. Offstein ◽  
Rebecca M. Chory ◽  
J. Stephen Childers Jr
Keyword(s):  
Design Methodology ◽  
Business Students ◽  
Organizational Structures ◽  
Cultural Analysis ◽  
Cross Cultural ◽  
Content Type ◽  
Situational Variables ◽  
Factors Influencing ◽  
Thoughtful Reflection ◽  
Cross Cultural Analysis

Purpose – This study aims to offer insights into the contextual and situational variables that influence volunteering choices. Design/methodology/approach – An analysis of European and US business students’ volunteering experiences is performed. Cross-cultural and experiential outcomes are compared and contrasted at both the undergraduate and graduate levels. Findings – A majority of volunteering decisions are made without thoughtful reflection, based on convenience in an effort to reduce personal hardship, and influenced heavily by institutional and organizational structures. Originality/value – These results call into question the notion that volunteering-related choices are deeply personal, purposeful and/or reflective decisions. Moreover, the findings begin to explain why volunteerism continues to be dogged by labels such as “ineffective”, “inefficient” or “lacking in value” when benchmarked against expectations.

Performance measurement and management systems as IT artefacts

2018 ◽  
Vol 67 (7) ◽  
pp. 1214-1233 ◽  
Author(s):  
Marie Marchand ◽  
Louis Raymond
Keyword(s):  
Performance Measurement ◽  
Design Methodology ◽  
Business Value ◽  
Management Systems ◽  
Nomological Network ◽  
Content Type ◽  
It Business Value ◽  
Effective Use ◽  
Practical Implications ◽  
And Task

Purpose Considering performance measurement and management systems (PMMS) to be “mission-critical” information systems for many business organisations, calls have been made for researchers to shift from studying the use of such systems to studying their “effective” use, and in so doing to focus on their characterisation as information technology (IT) artefacts. The paper aims to discuss this issue. Design/methodology/approach In seeking to answer these calls, the authors apply Burton-Jones and Grange’s theoretical framework to study the dimensions, contextual drivers and benefits of the effective use of PMMS. This is done through a field study of 16 PMMS artefacts as used in small- and medium-sized enterprises (SMEs). Findings In characterising, contextualising and valuing the effective use of PMMS, this study provides answers to the following questions: What constitutes the effective use of PMMS? What are the user, artefactual and task-related drivers of such use? And what are the benefits for SMEs of using performance measurement and management (PMM) systems effectively? Practical implications With regard to the design of a PMMS artefact, the findings imply that one should concentrate on those artefactual attributes that most enable informed action on the part of owner-managers, as it is these actions have the greater consequences for the realisation of IT business value in SMEs. Moreover, the nomological network resulting from this research provides the theoretical and methodological underpinnings of a diagnostic tool meant to develop the PMM function in SMEs. Originality/value This study provides further empirical grounding and understanding. This study provides further empirical grounding and understanding of the concept of effective use, as well as further applicability and actionability to this concept and to the nomological network of its dimensions, contextual drivers and benefits in the case of PMMS and in the context of SMEs.

Do accountability and transparency promote community trust? Evidence from village government in Indonesia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hafiez Sofyani ◽  
Suryo Pratolo ◽  
Zakiah Saleh
Keyword(s):  
Least Squares ◽  
Questionnaire Survey ◽  
Design Methodology ◽  
Research Data ◽  
Organisational Commitment ◽  
Content Type ◽  
Village Community ◽  
Community Trust ◽  
Village Government ◽  
Special Region

Purpose This study aims to examine the determinants of accountability and transparency of Indonesian village government(s), namely, the competence and organisational commitment of village government staff, and the consequences of accountability and transparency for village community trust. Design/methodology/approach This research was conducted in village governments in the province of the Special Region of Yogyakarta, covering four regencies: Sleman, Bantul, Kulon Progo and Gunung Kidul. A total of 128 village governments participated in this research. Data were collected by distributing a questionnaire survey, and a partial least squares technique was used to test the research hypotheses. Findings The study revealed that village government staff's competence and organisational commitment are positively associated with accountability. However, organisational commitment and accountability are not associated with transparency. In addition, it was discovered that transparency is positively associated with village community trust but accountability is not. Originality By testing the determinants and consequences of accountability and transparency following the ratification of the new village law regulating village government governance, this study is, to the best of the authors’ knowledge, pioneering research.

Unmasking conflict in vertical coopetition

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anni Rajala ◽  
Annika Tidström
Keyword(s):  
Design Methodology ◽  
Manufacturing Sector ◽  
Single Case ◽  
Content Type ◽  
Multiple Levels ◽  
A Company ◽  
Practical Implications ◽  
Different Levels ◽  
And Task

Purpose The purpose of this study is to increase understanding about vertical coopetition from the perspective of interrelated conflict episodes on multiple levels. Design/methodology/approach The empirical part is based on a qualitative single case study of a coopetitive buyer-supplier relationship in the manufacturing sector. Findings Conflicts in vertical coopetition evolve from being merely functional and task-related to becoming dysfunctional and relationship-related, as the level of competition increases. The nature of conflict episodes influences the development of vertical coopetition, and therefore, the interrelatedness of conflict episodes is important to acknowledge. Practical implications Although a conflict is considered functional within a company, it may still be dysfunctional as far as the coopetitive relationship with the buyer or seller is concerned. Competition may trigger conflicts related to protecting own technology and knowledge, which may lead to termination of the cooperation, therefore coopetition should be managed in a way that balance sharing and protecting important knowledge to get advantages of coopetition. Originality/value The findings enhance prior research on vertical coopetition by offering new perspectives on causes of conflicts, their management, outcomes and types. The value of taking a multilevel approach lies in the ability to show how conflicts occur and influence other conflicts through the interrelatedness of conflict elements on different levels.

Internationalization barriers of SMEs from developing countries: a review and research agenda

2020 ◽  
Vol 26 (6) ◽  
pp. 1281-1310 ◽  
Author(s):  
Ashna Chandra ◽  
Justin Paul ◽  
Meena Chavan
Keyword(s):  
Developing Countries ◽  
Design Methodology ◽  
Web Of Science ◽  
Small And Medium Enterprises ◽  
Future Research ◽  
Research Gaps ◽  
Content Type ◽  
Factors Influencing ◽  
Specific Factors ◽  
Medium Enterprises

PurposeThis paper reviews the literature on internationalization barriers of small and medium enterprises (SMEs) from developing countries. The purposes of the study are: (1) to explicitly point out specific factors influencing the growth and internationalization of SMEs from developing countries and (2) to identify the research gaps to provide lucid and succinct directions for future research in this area.Design/methodology/approachThe authors selected relevant papers from journals listed on Web of Science and Scopus databases.FindingsIt was found that there are large number of questions remain unanswered regarding the internationalization of SMEs from developing countries regarding the factors determining their growth and internationalization.Originality/valueThis review distinctively accentuates previous studies on such barriers influencing the growth of SMEs from developing countries and systematically synthesize the issues faced by those SMEs. Thus, the authors seek to provide a comprehensible platform for researchers working in this area.

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