Readiness of Local Government in the Implementation of Accrual Accounting: The Case of Local Government in Aceh, Indonesia

Readiness of Local Government in the Implementation of Accrual Accounting: The Case of Local Government in Aceh, Indonesia

This study aims to examine the influence of human resources, information technology, and organizational culture on Indonesian local governments’ readiness in implementing accrual accounting system. The hypotheses were tested by using quantitative approach with the utilization of survey method. The u...

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Bibliographic Details
Main Authors: Mirna Indriani, Ratna Mulyany, Nadirsyah Nadirsyah, Wahyu Munandar
Format: Article
Language:English
Published: Universitas Syiah Kuala 2018-03-01
Series:Jurnal Dinamika Akuntansi dan Bisnis
Subjects:
Accrual Accounting Implementation
public sector accounting, Human Resources
Information Technology
Organizational Culture
Online Access:http://www.jurnal.unsyiah.ac.id/JDAB/article/view/8441

Internet

http://www.jurnal.unsyiah.ac.id/JDAB/article/view/8441

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