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Individual and Organisational Influences on Managers' Use of Accrual Accounting for Decision Making in Indonesian Public Sector

Fauzi, Achmad


The thesis examines the factors influencing the use of accrual accounting for decision making by managers in the Indonesian public sector. The Supreme Audit Board of Indonesia and the Indonesian Vice Minister of Finance have raised concerns regarding the slow progress of the adoption of full accrual accounting in Indonesia and its low level of use for decision making, which prompt the need to examine which factors may influence the use of accrual accounting for decision making by Indonesian...[Show more]

CollectionsOpen Access Theses
Date published: 2020
Type: Thesis (PhD)
DOI: 10.25911/5f36689218571


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