مقاله انگلیسی رایگان در مورد عوامل تاثیرگذار بر مقاومت کاربران در برابر پیاده سازی حسابداری تعهدی – الزویر 2016

Abstract

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.

Introduction

Accrual accounting is one of accounting basis under which transactions are recognized as the underlying event occurred, regardless of the timing of the cash receipts and payments to be made (Khan & Mayes, 2009). By referring to Accountants Today (2011), Malaysia intends to migrate its cash based International Public Sector Accounting System (IPSAS) to the accrual accounting by 2015. This initiative is in line with the current global development, which expects the government to provide greater accountability and transparency for government finances while optimizing the decision making. However, the Malaysian government’s plan to switch from a cash accounting system to an accrual accounting system has been delayed and will only be implemented after certain laws are passed. Initially, the proposed plan was for the public sector to make the switch on Jan 1, 2016 (TheEdge, 2015).