Forces Leading to the Adoption of Accrual Accounting by the Canadian Federal Government: An Institutional Perspective*/ LES FORCES AYANT MENÉ L'ADMINISTRATION FÉDÉRALE CANADIENNE À ADOPTER LA COMPTABILITÉ D'EXERCICE: UNE PERSPECTIVE INSTITUTIONNELLE

2006 ◽  
Vol 5 (1) ◽  
pp. 83-112 ◽  
Author(s):  
RON BAKER ◽  
MORINA D. RENNIE
Keyword(s):  
Federal Government ◽  
Institutional Perspective ◽  
Accrual Accounting

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.

scholarly journals Introducing a digital tool for sustainability impact assessments within the German Federal Government: A neo-institutional perspective

2021 ◽  
pp. 002085232110470
Author(s):  
Camilla Wanckel
Keyword(s):  
Federal Government ◽  
Information And Communication Technologies ◽  
Information Technologies ◽  
Organizational Structures ◽  
Policy Formulation ◽  
Specific Information ◽  
Structured Interviews ◽  
Digital Tool ◽  
Institutional Perspective ◽  
Information And Communication

This study examines the institutionalization of information technologies for policy formulation by investigating the case of eNAP. The digital tool was introduced in the spring of 2018 with the aim of supporting and improving sustainability impact assessments (SIAs) within the German Federal Government. Applying a neo-institutional perspective, this study shows how a tool like eNAP is embedded into prevailing regulative, normative, and cultural–cognitive structures. Findings from 10 semi-structured interviews indicate that the application of eNAP varies according to intra-ministerial coordination practices and portfolio-specific information-processing schemata. Overall, the tool serves to translate the abstract regulation to conduct an SIA, as well as to translate the vague norm of “sustainability” into a concrete assessment requirement, thereby helping increase policy officials’ awareness of sustainability goals. However, consistent with previous studies, great importance is not attached to SIAs in policy formulation, and prevailing norms and routines make the implementation of eNAP to increase the use of evidence or in-depth considerations of policy alternatives and their consequences unlikely. Points for practitioners Information and communication technologies (ICTs) provide new opportunities to support ex-ante policy evaluations. Practitioners enforcing ICTs for impact assessments should take a comprehensive perspective on the institutional context because both formal organizational structures and implicit expectations, habits and routines affect how policy officials use these tools. Technology alone does not improve policy evaluations, and a misfit between regulative, normative and cultural–cognitive institutional elements can lead to merely symbolic displays of impact assessments through the means of digital tools.

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