Repo Dosen ULM

INTEGRATING PEOPLE AND TECHNOLOGY IN ACCRUAL ACCOUNTING MANAGEMENT TO SUPPORT QUALITY FINANCIAL REPORTING

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dc.contributor.author Ali Akhmad, Bachruddin
dc.date.accessioned 2021-02-18T00:35:20Z
dc.date.available 2021-02-18T00:35:20Z
dc.date.issued 2020
dc.identifier.citation The findings uncover that few activities were taken to help the appropriation of the new framework. en_US
dc.identifier.issn 2081-7452
dc.identifier.uri https://repo-dosen.ulm.ac.id//handle/123456789/19025
dc.description Nonetheless, it is evident that the introduction of accrual accounting keeps on confronting difficulties and significant insufficiencies including an absence of expert public sector accountants particularly at the nearby government level, proceeded with the usage of cash-based budgeting along with non-aligning information technology systems. Henceforth, these issues should be routed to guarantee public sector readiness towards actualising new model of accounting practice. en_US
dc.description.abstract The worldwide patterns in embracing a newly administration rehearses, has reformed the public accounting practices. Consequently, the utilisation of accrual-based accounting framework to improve the nature of financial announcing data and upgrade public area responsibility and straightforwardness has become the mantra in the organisation. Nevertheless, the presentation of another bookkeeping framework is not a simple and straightforward cycle. There is a considerable discrepancy between changes to the idea of formal bookkeeping practices and its final turn of events and usage. In that capacity, this investigation examines the preparation of the Indonesian public area towards the selection of accrual accounting as a component of the reformation change endeavours by investigating readiness in human resources and technology and how it impacts financial report. Structural Equation Modelling was employed to examine the relationships among constructs in samples of 200 government employees in South Kalimantan Indonesia. The findings uncover that few activities were taken to help the appropriation of the new framework. Nonetheless, it is evident that the introduction of accrual accounting keeps on confronting difficulties and significant insufficiencies including an absence of expert public sector accountants particularly at the nearby government level, proceeded with the usage of cash-based budgeting along with non-aligning information technology systems. Henceforth, these issues should be routed to guarantee public sector readiness towards actualising new model of accounting practice. en_US
dc.language.iso en_US en_US
dc.publisher POLISH JOURNAL OF MANAGEMENT STUDIES en_US
dc.relation.ispartofseries volume 22;2
dc.subject accrual accounting, public sector accounting, accounting reform. en_US
dc.title INTEGRATING PEOPLE AND TECHNOLOGY IN ACCRUAL ACCOUNTING MANAGEMENT TO SUPPORT QUALITY FINANCIAL REPORTING en_US
dc.type Other en_US


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