The development of a disclosure framework for tangible heritage asset in the financial reporting of the Malaysian public sector / Mohamad Hafiz Rosli

Accounting for Heritage Asset (HA) is always in the interest of many accounting researchers and has become a concern for public sector entities and the International Public Sector Accounting Standards Board (IPSASB). The accounting issues of HA focus on the recognition, measurement, and disclosure....

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Main Author:	Rosli, Mohamad Hafiz
Format:	Thesis
Language:	English
Published:	2024
Subjects:	Malaysia
Online Access:	https://ir.uitm.edu.my/id/eprint/107423/1/107423.pdf
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id	my-uitm-ir.107423
record_format	uketd_dc
spelling	my-uitm-ir.1074232024-12-09T22:45:47Z The development of a disclosure framework for tangible heritage asset in the financial reporting of the Malaysian public sector / Mohamad Hafiz Rosli 2024 Rosli, Mohamad Hafiz Malaysia Accounting for Heritage Asset (HA) is always in the interest of many accounting researchers and has become a concern for public sector entities and the International Public Sector Accounting Standards Board (IPSASB). The accounting issues of HA focus on the recognition, measurement, and disclosure. The present accounting standards for HA namely the International Public Sector Accounting Standards (IPSAS) locally known as Malaysian Public Sector Accounting Standard (MPSAS) 17 Property, Plant and Equipment unable to reflect the significance and importance of the HA resulted in difficulties in incorporating HA into the public sector’s financial statement. HA possesses unique characteristics such as being priceless, irreplaceable, and rare making it important to the country’s history, culture and society. This study provides a suitable Tangible HA Disclosure Index, combining financial information and nonfinancial information of the HA. In addition, this study also describes the issues and challenges in accounting for HA faced by the Malaysian Government Agencies in Malaysia. This study adopts an exploratory sequential mixed-method research approach, beginning with a qualitative approach and followed by a quantitative approach. Data were collected through individual face-to-face interviews, document reviews, and a survey questionnaire. 2024 Thesis https://ir.uitm.edu.my/id/eprint/107423/ https://ir.uitm.edu.my/id/eprint/107423/1/107423.pdf text en public phd doctoral Universiti Teknologi MARA (UiTM) Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Malaysia
spellingShingle	Malaysia Rosli, Mohamad Hafiz The development of a disclosure framework for tangible heritage asset in the financial reporting of the Malaysian public sector / Mohamad Hafiz Rosli
description	Accounting for Heritage Asset (HA) is always in the interest of many accounting researchers and has become a concern for public sector entities and the International Public Sector Accounting Standards Board (IPSASB). The accounting issues of HA focus on the recognition, measurement, and disclosure. The present accounting standards for HA namely the International Public Sector Accounting Standards (IPSAS) locally known as Malaysian Public Sector Accounting Standard (MPSAS) 17 Property, Plant and Equipment unable to reflect the significance and importance of the HA resulted in difficulties in incorporating HA into the public sector’s financial statement. HA possesses unique characteristics such as being priceless, irreplaceable, and rare making it important to the country’s history, culture and society. This study provides a suitable Tangible HA Disclosure Index, combining financial information and nonfinancial information of the HA. In addition, this study also describes the issues and challenges in accounting for HA faced by the Malaysian Government Agencies in Malaysia. This study adopts an exploratory sequential mixed-method research approach, beginning with a qualitative approach and followed by a quantitative approach. Data were collected through individual face-to-face interviews, document reviews, and a survey questionnaire.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Rosli, Mohamad Hafiz
author_facet	Rosli, Mohamad Hafiz
author_sort	Rosli, Mohamad Hafiz
title	The development of a disclosure framework for tangible heritage asset in the financial reporting of the Malaysian public sector / Mohamad Hafiz Rosli
title_short	The development of a disclosure framework for tangible heritage asset in the financial reporting of the Malaysian public sector / Mohamad Hafiz Rosli
title_full	The development of a disclosure framework for tangible heritage asset in the financial reporting of the Malaysian public sector / Mohamad Hafiz Rosli
title_fullStr	The development of a disclosure framework for tangible heritage asset in the financial reporting of the Malaysian public sector / Mohamad Hafiz Rosli
title_full_unstemmed	The development of a disclosure framework for tangible heritage asset in the financial reporting of the Malaysian public sector / Mohamad Hafiz Rosli
title_sort	development of a disclosure framework for tangible heritage asset in the financial reporting of the malaysian public sector / mohamad hafiz rosli
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Faculty of Accountancy
publishDate	2024
url	https://ir.uitm.edu.my/id/eprint/107423/1/107423.pdf
_version_	1818588224501579776

The development of a disclosure framework for tangible heritage asset in the financial reporting of the Malaysian public sector / Mohamad Hafiz Rosli

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