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Decision Usefulness of Cash and Accrual Information: Public Sector Managers' Perceptions

Adriani, Yeni; Kober, Ralph; Ng, Juliana


This study examines the usefulness of accrual accounting information for internal decision-making contexts in the Western Australian public sector. Based on questionnaire responses of public sector managers, it was found that accrual accounting is perceived to be more useful than cash accounting in 16 of the 19 decision situations. These results suggest that the perceived usefulness of the accrual accounting system has improved with the passage of time. It may well be that perceptions of the...[Show more]

CollectionsANU Research Publications
Date published: 2010
Type: Journal article
Source: Australian Accounting Review
DOI: 10.1111/j.1835-2561.2010.00087.x


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