Investigating the Factors Influencing Users' Resistance towards Accrual Accounting

被引:6
作者
Ahmad, Nurul Nadiah [1 ]
机构
[1] Univ Tenaga Nas, Sultan Hj Ahmad Shah Campus, Muadzam Shah 26700, Pahang, Malaysia
来源
7TH INTERNATIONAL ECONOMICS & BUSINESS MANAGEMENT CONFERENCE (IEBMC 2015) | 2016年 / 35卷
关键词
Accrual accounting; Users' resistance; Top management; Technologies and system; Colleague opinion; Self-efficacy; External issues; ACCEPTANCE; SYSTEM;
D O I
10.1016/S2212-5671(16)00005-8
中图分类号
F [经济];
学科分类号
02 ;
摘要
Accrual accounting is expected to be fully implemented in Malaysia by year 2015. However, there are many factors that are not yet solved which lead to the implementation resistant by certain groups. Due of that, this study will investigate the level of users' resistance, particularly among the government servants of Malaysia Accountant General Department (AGD) and the factors that influence users' resistance in the migration of accrual accounting. Those factors consist of (i) top management (organisation), (ii) technologies and system, (iii) colleague opinion, (iv) self-efficacy, and (v) external issues. 600 questionnaires were distribute the Malaysia Accountant General Department in headquarter and its branches in Johor, Pahang, Terengganu and Kelantan (five locations). The results show that technologies and system and colleague opinion are able to influence users' resistance in the implementation of accrual accounting. This result is important for the government to reduce the resistance of government servant in AGD in order to raise users' awareness in migrating to the accrual accounting. (C) 2015 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license.
引用
收藏
页码:17 / 26
页数:10
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