This paper has two main objectives. Firstly, it reviews relevant literature on the experiences
of different levels of governments worldwide in adopting public sector accrual accounting …

Pavements are critical components of highway assets, but accurately estimating their value
can be challenging due to the lack of connection between valuation and long-term service …

Purpose: Advancements in information and communication technologies enable the
production of a mass amount of data and information. Do more information support quality …

ACCOUNTABILITY FOR GOVERNANCE OF LOCAL GOVERNMENT FIXED ASSETS Page 1
180 Abstrak - Akuntabilitas Tata Kelola Aset Tetap Pemerintah Daerah Tujuan Utama …

The magic of IPSAS accrual: the real without reality | Emerald Insight Books and journals Case
studies Expert Briefings Open Access Publish with us Advanced search The magic of IPSAS …

Accrual accounting plays a crucial role in the public sector as it enhances the efficiency of
asset utilization. However, much of existing research focuses more on the theoretical ideals …

The effective operation of small, medium, and large enterprises is essential for society and
the state budget. The efficiency of companies from an accounting and financial reporting …

This paper aims to identify the main issues and drivers of sustainable corporate governance
to prevent corruption and increase companies' profitability by drafting corporate …

Purpose: This paper aims to explore the current accounting practices and issues in
accounting for infrastructure assets in Malaysian public sector organisations. Comparatively …

Purpose: The current study seeks to examine the issues and challenges encountered by the
Malaysian government accounting staff in recognising and measuring infrastructure assets …