Challenges in implementing accrual accounting in Sabah State Government / Abdul Khalik Sapari

Sabah State Government move towards implementing accrual accounting as a reform to improve management and delivery of the state public funds. Currently, Sabah State Government is practicing modified cash accounting basis to record and present their financial information to the stakeholders. However,...

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Main Author:	Sapari, Abdul Khalik
Format:	Thesis
Language:	English
Published:	2016
Subjects:	Accounting Bookkeeping
Online Access:	https://ir.uitm.edu.my/id/eprint/103727/1/103727.pdf
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id	my-uitm-ir.103727
record_format	uketd_dc
spelling	my-uitm-ir.1037272024-09-29T07:07:12Z Challenges in implementing accrual accounting in Sabah State Government / Abdul Khalik Sapari 2016 Sapari, Abdul Khalik Accounting. Bookkeeping Sabah State Government move towards implementing accrual accounting as a reform to improve management and delivery of the state public funds. Currently, Sabah State Government is practicing modified cash accounting basis to record and present their financial information to the stakeholders. However, the limitations of resources that contribute to implementing of accrual accounting in Sabah State Government have affected the readiness of implementation of accrual accounting. Thus, the purpose of this study is to determine the challenges in implementing accrual accounting and to find out what are the initiatives have been taken by Sabah State Government in implementing accrual accounting in Sabah State Government. The method of research in this study is by way of interviewing senior officers in Sabah State Treasury Department, State Computer Services Department and National Audit Department (Sabah Branch) that involve directly in the discussion and process of implementing accrual accounting in Sabah State Government. The findings from this research shows that human resource, insufficient training, problem of tracking back fixed assets costs, new accounting information system, top management and political leaders' commitment, cultural in public sector and policy become challenges in implementing accrual accounting in Sabah State Government. This study is significance to help Sabah State Government in identifying all the challenges in implementing accrual accounting to reduce the impact when implementation of accrual accounting and as a literature from the view of practitioners. 2016 Thesis https://ir.uitm.edu.my/id/eprint/103727/ https://ir.uitm.edu.my/id/eprint/103727/1/103727.pdf text en public masters Universiti Teknologi MARA, Sabah Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Accounting Bookkeeping
spellingShingle	Accounting Bookkeeping Sapari, Abdul Khalik Challenges in implementing accrual accounting in Sabah State Government / Abdul Khalik Sapari
description	Sabah State Government move towards implementing accrual accounting as a reform to improve management and delivery of the state public funds. Currently, Sabah State Government is practicing modified cash accounting basis to record and present their financial information to the stakeholders. However, the limitations of resources that contribute to implementing of accrual accounting in Sabah State Government have affected the readiness of implementation of accrual accounting. Thus, the purpose of this study is to determine the challenges in implementing accrual accounting and to find out what are the initiatives have been taken by Sabah State Government in implementing accrual accounting in Sabah State Government. The method of research in this study is by way of interviewing senior officers in Sabah State Treasury Department, State Computer Services Department and National Audit Department (Sabah Branch) that involve directly in the discussion and process of implementing accrual accounting in Sabah State Government. The findings from this research shows that human resource, insufficient training, problem of tracking back fixed assets costs, new accounting information system, top management and political leaders' commitment, cultural in public sector and policy become challenges in implementing accrual accounting in Sabah State Government. This study is significance to help Sabah State Government in identifying all the challenges in implementing accrual accounting to reduce the impact when implementation of accrual accounting and as a literature from the view of practitioners.
format	Thesis
qualification_level	Master's degree
author	Sapari, Abdul Khalik
author_facet	Sapari, Abdul Khalik
author_sort	Sapari, Abdul Khalik
title	Challenges in implementing accrual accounting in Sabah State Government / Abdul Khalik Sapari
title_short	Challenges in implementing accrual accounting in Sabah State Government / Abdul Khalik Sapari
title_full	Challenges in implementing accrual accounting in Sabah State Government / Abdul Khalik Sapari
title_fullStr	Challenges in implementing accrual accounting in Sabah State Government / Abdul Khalik Sapari
title_full_unstemmed	Challenges in implementing accrual accounting in Sabah State Government / Abdul Khalik Sapari
title_sort	challenges in implementing accrual accounting in sabah state government / abdul khalik sapari
granting_institution	Universiti Teknologi MARA, Sabah
granting_department	Faculty of Accountancy
publishDate	2016
url	https://ir.uitm.edu.my/id/eprint/103727/1/103727.pdf
_version_	1811769264655302656

Challenges in implementing accrual accounting in Sabah State Government / Abdul Khalik Sapari

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