Providing a Practical Model for Designing an Accrual Accounting System at State Universities [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2019 Over the past years, the demand for accrual accounting in the public sector, including universities, has increased for various reasons, including better accountability and managing expenses, assets, and liabilities.
Mohammad Ali Bagherpour Velashani +3 more
doaj +1 more source
THOMAS KUHN PARADIGM: REVOLUTION OF ACCOUNTING RECORDING FROM CASH BASIS TO ACCRUAL BASIS
Jurnal Akuntansi, 2022 Pencatatan akuntansi digunakan untuk mencatat peristiwa ekonomi yang terjadi pada sebuah entitias. Perubahan pencatatan akuntansi pada pemerintah dari basis kas menuju basis akrual disebabkan oleh perubahan yang disebabkan oleh reformasi di bidang keuangan pemerintahan Indonesia.
Yuha Nadhirah Qintharah +1 more
openaire +1 more source
A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran [PDF]
مجله دانش حسابداری, 2011 The purpose of this paper is to provide a theoretical framework to explain and predict accounting reforms in Iran, using the contingency international model explained by Lüder (version 2001).
Qodratollah Talebnia +2 more
doaj +1 more source
A Survey on Effective Approaches and Elements on Setting a Transition Plan to Accrual Accounting in the Public Sector [PDF]
حسابداری دولتی, 2014 The vast experiences of areas and countries about changing the accounting basis in the public sector have showed that management of transition process is very complicated.
Gholamreza kordestani +2 more
doaj
Cash Basis Vs Accrual Basis dalam Pengambilan Keputusan pada Entitas Syariah
Jurnal Sosial Teknologi, 2023 Akuntansi accrual basis dan cash basis sebenarnya tidak begitu relevan dipertentangkan. Keduanya adalah saling mengisi atau komplementer, cash basis akan melahirkan informasi tentang likuiditas yang sangat berguna bagi para pengambil keputusan. Akuntansi accrual basis sangat perlu untuk menyusun laporan laba rugi dan laporan posisi keuangan (Neraca ...
openaire +1 more source
Evaluation of accrual quality on the basis of accrual balance
AFRICAN JOURNAL OF BUSINESS MANAGEMENT, 2012 This paper is aimed to assess the relationship between accrual quality balance and accrual quality. Since accrual quality is not directly observable, in the present paper, accrual quality balance (AQB) has been used as a representative of accrual quality.
openaire +1 more source
Journal of Accounting and Investment, 2019 This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia.
Asaprima Putra Karunia +2 more
doaj +1 more source
Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [PDF]
پژوهشهای تجربی حسابداری, 2016 The main goal of this paper is determination of premier companies according to investors' decision making model. Based on previous studies, this study applies 6 factors for investors decision making, 3 of which are cash basis (dividend per share ...
Hamid Mahmoodabadi, navid reza namazi
doaj +1 more source
Buhalterinės Apskaitos Teorija ir PraktikaThe article analyses the reform of the Lithuanian public sector accounting system, with an emphasis on the transition from cash-based to accrual-based accounting based on International Public Sector Accounting Standards (IPSAS).
Asta Šalienė, Greta Timukaitė
doaj +1 more source
A Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry
Journal of the Korea Society of Computer and Information, 2013 exaly +3 more sources