کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
979819 1480366 2016 10 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Investigating the Factors Influencing Users’ Resistance towards Accrual Accounting
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
Investigating the Factors Influencing Users’ Resistance towards Accrual Accounting
چکیده انگلیسی

Accrual accounting is expected to be fully implemented in Malaysia by year 2015. However, there are many factors that are not yet solved which lead to the implementation resistant by certain groups. Due of that, this study will investigate the level of users’ resistance, particularly among the government servants of Malaysia Accountant General Department (AGD) and the factors that influence users’ resistance in the migration of accrual accounting. Those factors consist of (i) top management (organisation), (ii) technologies and system, (iii) colleague opinion, (iv) self-efficacy, and (v) external issues. 600 questionnaires were distribute the Malaysia Accountant General Department in headquarter and its branches in Johor, Pahang, Terengganu and Kelantan (five locations). The results show that technologies and system and colleague opinion are able to influence users’ resistance in the implementation of accrual accounting. This result is important for the government to reduce the resistance of government servant in AGD in order to raise users’ awareness in migrating to the accrual accounting.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Procedia Economics and Finance - Volume 35, 2016, Pages 17-26