Results 21 to 30 of about 17,189 (155)

Implementasi Metode Accrual Basis Pada Sistem Informasi Keuangan

Journal of Information System Research (JOSH), 2023
The financial recording system is carried out in the school diary, so it takes time to recap the revenue or expenditure records in order to find out the amount of funds that have been received or spent. This is less time efficient in presenting financial statements.
Haq, Khofifah, Suendri, Suendri
openaire   +1 more source

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, Mostafa Jahanbani, Vahid Fazel, Reyhaneh Haghighi   +3 more
doaj   +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, Mahmood Alborzy, Batool Zarei   +2 more
doaj   +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

The importance and challenges of the implementation of IPSAS accrual basis to the public sector: The case of Kosovo

Accounting, 2021
This paper aims to determine the importance and challenges of the reform and transition towards the International Public Sector Accounting Standards’ (IPSASs’) accrual accounting and its implementation in the public sector in Kosovo. A survey obtained primary data from a considerable representative sample of officials from budget organizations and ...
Ismaili, Ahmet, Ismajli, Hysen, Vokshi, Nexhmie Berisha   +2 more
openaire   +2 more sources

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, Nezamodin Rahimian, Sharokh Shahrabi   +2 more
doaj  

The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved?

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, Payamta Payamta, Sutaryo Sutaryo   +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

The Implementation of Accrual Accounting in Lithuania’s Public Sector: Retrospective Assessment of the Challenges

Buhalterinės Apskaitos Teorija ir Praktika
The 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

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