Investigating the Factors Influencing Users’ Resistance towards Accrual Accounting

Ahmad, Nurul Nadiah

doi:10.1016/s2212-5671(16)00005-8

Cited by 20 publications

(25 citation statements)

References 4 publications

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“…The findings (table 4) bring to the public sector and the implementation mechanisms of accrual accounting (Ahmad, 2016). That political unwillingness can be a key obstacle in implementing accrual accosting is also evident in prior work (Ahmad, 2016); Goddard & Mzenzi, 2013;Goddard and Malagila, 2015;Mkasiwa, 2011). Political unwillingness tends to increases uncertainty and results in symbolic compliance (Arnaboldi and Lapsley, 2009).…”

Section: H1b: Pressures From the National Board Of Accountants And Aumentioning

confidence: 56%

Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania

Mbelwa

Adhikari

Shahadat

2019

JAEE

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Purpose The purpose of this paper is to investigate the factors that have resulted in the effective implementation of accrual accounting reforms in the Central Government of Tanzania. Design/methodology/approach The paper relies on the ideas of institutional theory and some aspects of decision-usefulness so as to delineate the external pressures enforcing the Government of Tanzania to embrace accrual accounting and the factors complicating its implementation at organisational level (within government entities). The authors draw on quantitative techniques and the explanatory and cross-sectional survey research strategies and methods for data analysis. Findings Our findings suggest that the coercive pressures from donors and auditors along with the normative pressures surfaced by the training of employees generate a significant impact on designing the effective administrative model of accrual accounting. In a lesser extent, pressures from the National Board of Accountants and Auditors and cultural factors are positively correlated to the implementation of accrual accounting in the Tanzanian context. Of the factors the authors examined, the management changes are proved to be least effective. Unawareness of the key stakeholders has caused weak political and regulatory commitments. Accrual accounting implementation is further exacerbated by inadequate technical and personnel competence. Ultimately, the implementation of the accrual accounting has increased significant managerial accountability though a major segment of such behaviour is unexplained by the factors the authors employed in the study. Practical implications The effective implementation of accrual accounting relies on improvements in cultural and human-related issues. What is important to understand is that accrual accounting is more of a management reform incorporating changes in broader aspects of institutional and accountability mechanisms, rather than just an adoption of particular accounting technologies. Without such broader changes, accrual accounting reforms can be detrimental providing the technocrats and government officials with a space for manipulating financial information, Tanzania serving as an example. Originality/value The study highlights the case of an emerging economy in which accrual accounting is actually in effect and has impacted on managerial accountability, but is struggling to engender intended results and outcomes at organisational level.

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Section: H1b: Pressures From the National Board Of Accountants And Aumentioning

confidence: 56%

Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania

Mbelwa

Adhikari

Shahadat

2019

JAEE

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“…Past research indicates that females are less likely to adopt and implement accrual based IPSAS than males (Tanjeh 2016). Apart from those findings, other authors show mixed findings on gender differences in job performance (Ahmad 2016;Azmi and Mohamed 2014). Some studies shows that no significant differences in the performance of males and females in terms of ability, altitude, commitment and effort (Yakın and Erdil 2012;Tanjeh 2016).…”

Section: Gendermentioning

confidence: 98%

“…Such positive impacts are consistent with hypotheses H3, H9 and H18. Review of past studies indicate that, the existence of positive association between education and professional qualification in implementation of IPSAS (Edeigba 2017;Ahmad 2016;Tanjeh 2016). In addition, age and marital status were found not to have any impact with self competence.…”

Section: Self Competence and Demographic Attributesmentioning

confidence: 98%

The Influence of Demographic Attributes in the Implementation of Accrual-Based International Public Sector Accounting Standards

Matekele¹,

Komba²

2020

jeb

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“…The same issue was addressed by several prior studies and it was concluded with several factors influencing the readiness of government financial personnel in the migration towards accrual accounting. For example, human resources capability and information technology were found to be important factors by [28], [2] and [45] to raise the readiness of government financial personnel in the context of Indonesia, Malaysia and Thailand respectively. Additional important factors associated with readiness of financial personnel in the migration process such as change valence, task knowledge and task availability were found by [29] study in Malaysia.…”

Section: Factors Influencing the Readiness Of Government Financial Pementioning

confidence: 99%

Factors Influencing The Readiness Of Government Financial Personnel In Migrating Towards Accrual Accounting

Alghizzawi¹,

Masruki²

2019

IJEAT

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Jordan’s migration towards accrual accounting is aimed at to be completed by year 2021, being as one of its government’s fiscal reform steps. However, this process is not progressing well within the government of Jordan due to the lack of improvement in performance. It is important to prepare the government’s financial personnel for the migration in order to ensure a successful migration process. Moreover, individual readiness factors associated with the acceptance or rejection of migration towards accrual accounting should be considered before the actual migration process takes place. Thus, this research aims to address the influence of social relationships at the workplace and job satisfaction on the readiness of Jordanian government financial personnel to determine their reaction regarding the migration towards accrual accounting. Following the quantitative method, the researcher distributed 375 questionnaires to the government financial personnel working in the Jordanian Ministry of Finance (JMOF), and a total of 331 questionnaires were returned, hence achieving a 88% response rate. The results of the research indicate a positive significant association between social relationships at the workplace/ job satisfaction and the readiness of Jordanian government financial personnel to migrate towards accrual accounting. Several limitations and potential areas for future studies are discussed in the last section of the paper

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Investigating the Factors Influencing Users’ Resistance towards Accrual Accounting

Cited by 20 publications

References 4 publications

Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania

Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania

The Influence of Demographic Attributes in the Implementation of Accrual-Based International Public Sector Accounting Standards

Factors Influencing The Readiness Of Government Financial Personnel In Migrating Towards Accrual Accounting

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