Results 121 to 130 of about 17,189 (155)

A theoretical basis for public sector accrual accounting research: current state and perspectives

Public Money and Management, 2019
ABSTRACTPublic sector or government accounting has been the subject of many research endeavors. However, scholars have repeatedly criticized the lack of a consistent and well-defined theoretical ba...
Andreas Bergmann
exaly   +3 more sources

Accrual versus cash-basis accounting methods: An agency-theoretic comparison

Journal of Accounting and Public Policy, 1989
Abstract In an agency setting with moral hazard, this paper analytically demonstrates that accrual accounting is superior to cash-basis accounting (subject to costs). The main reason is that accrual accounting information more fully reflects the overall effects of managerial actions or efforts on future cash flows than cash flow realizations in any ...
exaly   +3 more sources

Accrual accounting basis and cash flow future predictions

Journal of Global Economics and Business, 2022
Cash flow statement is considered one of the key financial statements that the accounting standards, rules whether international or local have obliged companies to prepare at the end of the end of the period year, in addition to the other financial such as income statement and the statements financial position.
openaire   +1 more source

SISTEM INFORMASI PENYEWAAN KENDARAAN MENGGUNAKAN ACCRUAL BASIS BERBASIS VB.NET

Jurnal Ilmiah Manajemen dan Kewirausahaan, 2022
Penelitian ini bertujuan untuk merancang sistem informasi penyewaan kendaraan yang lebih efektif dan efisien dan juga untuk keamanan data yang lebih baik, fungsi validasi untuk meminimalkan kesalahan input maupun data ganda, fungsi pencarian dan filter data juga laporan yang terintegrasi dengan sistem agar lebih efisien Penelitian ini menggunakan ...
Nadila Widiastuti, Roymon Panjaitan, null Priyadi   +2 more
openaire   +1 more source

The Reflection of Applying Accrual Basis in Enhancing Transparency and Accountability in the Jordanian Public Sector

Studies in Systems, Decision and Control
Sanaa Maswadeh, Mahmoud Ababneh
exaly   +2 more sources

The Quality of Financial Reporting through Increasing the Competence of Internal Accountants and Accrual Basis

International Journal of Economics, Business and Management Studies, 2018
This research was conducted against the background of a phenomenon that occurred based on the audit results of the Audit Board of the Republic of Indonesia, namely the poor quality of financial reporting, especially in the local government, provinces and cities / districts.
Hari Setiyawati, Diah Iskandar, Yusuf S Basar   +2 more
openaire   +1 more source

Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia

GATR Accounting and Finance Review, 2018
Objective - This research aims to reveal the failure of accrual accounting to create good governance and clean government in local governments in Indonesia. Additionally, the research seeks to examine the increase in accrual based rapid growth in Indonesia and the instance of corruption among government officials. Methodology/Technique - In connection
openaire   +1 more source

A Study of the Advantages and Disadvantages of Changing the Accounting System of the Russell State Bank from Cash Basis to Accrual Basis

2023
The purpose of this thesis was to present the complete results of changing the accounting method of The Russell State Bank from cash basis to accrual basis. Advantages and disadvantages of each system are reviewed. Comparison is made of the accounts under each method and detail procedure of the change.
openaire   +1 more source

Governmental accounting in portugal: why accrual basis is a problem¹

Journal of Public Budgeting, Accounting & Financial Management, 2007
Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only compulsory accounting system was Budgetary Accounting. As many countries all over the world, nowadays Portugal is implementing a reform of the whole governmental accounting ...
Susana Margarida Jorge, João Baptista da Costa Carvalho, Maria José Fernandes   +2 more
openaire   +1 more source

Pendampingan Penyusunan Laporan Keuangan EMKM Menggunakan Cash Basis dan Accrual Basis pada Usaha Mochi

Journal of Community Sustainability
The purpose of this service is to assist in the preparation of financial reports for Mochi Chico MSMEs in accordance with SAK EMKM with a cash basis or accrual basis. The service method is carried out through surveys, workshops, technical guidance, practical implementation, and continuous monitoring with a participatory approach to the preparation of ...
null Andi Irfan, Retni Juniar, Fadilah Nasaruddin, Shelsy Olifinda, null Dessyka Febria   +4 more
openaire   +1 more source