Public sector reforms in Malaysia begun in the 1980s with the primary objective of improving
the effectiveness, efficiency and transparency of governmental operational and financial …

The purpose of this paper is to explain the change to accrual accounting in the Malaysian
public sector, examined through the transition of institutional logics at intra-organisational …

The federal government decision to implement accrual-based accounting in Malaysia under
the Government Transformation Programme (GTP) led to major changes in public finance …

Amid growing pressures for efficient governance, performance budgeting (PB) emerges as a
crucial reform in developing regions, particularly Iraq, where traditional models have …

This study aims to explore the influence of accrual information usage on achieving
Sustainable Development Goals (SDG) in accordance with maqasid shariah. Conducted …

Tujuan: Kajian ini bertujuan untuk mengenal pasti sejauh mana pelaksanaan perakaunan
dalam sektor awam di Malaysia dan penggunaan maklumat akruan tersebut dapat memberi …

Understanding accounting standard in crucial for those bestowed with responsibility to
record and prepare the required accounts and financial statements. Whilst the accountability …

The transition from cash-based accounting to accrual accounting in the public sector has
become a subject of growing interest globally, driven by the pursuit of improved financial …

The transition from cash-based accounting to accrual accounting in the public sector has
become a subject of growing interest globally, driven by the pursuit of improved financial …

ABSTRACT The Malaysian Federal Government introduced the need for government
ministries and agencies, including statutory bodies, to formalise the adoption of the …