Organizational capabilities and accrual accounting adoption in Indonesian municipalities: the moderating effect of organizational culture

Based on the accrual accounting system trend, in 2010 the Indonesian government had introduced the accrual accounting system. The system was fully adopted in 2015 through the Government Regulation No. 71 of 2010. Thus, the aim of this study is to investigate the level of adoption of accrual accounti...

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主要作者: Aswar, Khoirul
格式: Thesis
语言:eng
eng
eng
出版: 2020
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在线阅读:https://etd.uum.edu.my/9374/1/depositpermission_s900254.pdf
https://etd.uum.edu.my/9374/2/s900254_01.pdf
https://etd.uum.edu.my/9374/3/s900254_references.docx
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