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The usefulness of accrual-based financial statements at local government
| Content Provider | Scilit |
|---|---|
| Author | Gamayuni, Rindu Rika |
| Copyright Year | 2020 |
| Description | Similar to other countries, Indonesia is also undergoing public financial management reforms. These changes were marked by a shift in Government Accounting Standards (SAP) from a cash basis to an accrual basis, as stipulated in Regulation Number 71 of 2010. However, after decades of public financial management reforms, this accrual accounting model has been criticized since the resulting financial information has not met the requirements of its users. However, some previous research proves that accrual-based financial statements have been useful to users. The purpose of this study is to give empirical proof regarding the usefulness of accrual-based financial statements in decision making and factors which would improve financial reporting quality in local governments. Book Name: The Future Opportunities and Challenges of Business in Digital Era 4.0 |
| Related Links | https://content.taylorfrancis.com/books/download?dac=C2019-0-07535-6&isbn=9780367853778&doi=10.1201/9780367853778-57&format=pdf |
| Ending Page | 221 |
| Page Count | 4 |
| Starting Page | 218 |
| DOI | 10.1201/9780367853778-57 |
| Language | English |
| Publisher | Informa UK Limited |
| Publisher Date | 2020-07-23 |
| Access Restriction | Open |
| Subject Keyword | Book Name: The Future Opportunities and Challenges of Business in Digital Era 4.0 Public Administration Decision Making Reforms Based Financial Statements Accrual Based Financial Usefulness of Accrual |
| Content Type | Text |
| Resource Type | Chapter |
