Implementation of accrual accounting by the Indonesian central government: An investigation of social factors
Public sector accounting reforms have resulted in crucial changes in accounting reporting by the government, namely the adoption of accrual accounting in the public sector. This study looks into the social factors that led to the Indonesian central government implementing accrual accounting reform....
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| Autores principales: | , , |
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| Formato: | article |
| Lenguaje: | EN |
| Publicado: |
LLC "CPC "Business Perspectives"
2021
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/3db1dc6e77114538b0066be6d5bcdf1c |
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