publication . Article . 2016

Accrual based accounting implementation: An approach for modelling major decisions

Ratno Agriyanto; Abdul Rohman; Dwi Ratmono; Imam Ghozali;
Open Access English
  • Published: 01 Dec 2016 Journal: Risk Governance & Control: Financial Markets & Institutions (issn: 2077-429X, eissn: 2077-4303, Copyright policy)
  • Publisher: Publishing house "Virtus Interpress"
Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual based accounting to the accrual basis of accounting information use for decision-making basis. We used the survey questionnaires. The data were processed by SEM using stati...
free text keywords: Accrual Based Accounting, Decision Making, Tolerance of Ambiguity, Finance, HG1-9999, Strategy and Management, Economics and Econometrics, Accrual, Accounting, business.industry, business
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