Factors related to the level of readiness in accrual-based accounting implementation among Malaysian public health care in Northern Region

Factors related to the level of readiness in accrual-based accounting implementation among Malaysian public health care in Northern Region

The aim of this study was to identify the level of readiness in the implementation of accrual-based accounting among Malaysian public healthcare in the Northern region. It also examined therelationship between human resources competency, software and technology capability,accounting policies and sta...

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Main Author: Nur Shawalliza Yusof
Format: thesis
Language:eng
Published: 2019
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HJ Public Finance
Online Access:https://ir.upsi.edu.my/detailsg.php?det=5299
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topic HJ Public Finance
spellingShingle HJ Public Finance
Nur Shawalliza Yusof
Factors related to the level of readiness in accrual-based accounting implementation among Malaysian public health care in Northern Region
description The aim of this study was to identify the level of readiness in the implementation of accrual-based accounting among Malaysian public healthcare in the Northern region. It also examined therelationship between human resources competency, software and technology capability,accounting policies and standards suitability and the level of readiness in the implementation ofaccrual-based accounting. Quantitative approaches were used in this study with questionnaire as theresearch instrument. Data were collected from a sample of 200 administrative officers in theFinance Department at 20 public hospitals and state health departments. Descriptive andinferential analysis techniques were used to analyse the data. The finding showed that the level ofreadiness to implement accrual-based accounting in Malaysian public healthcare wasmoderately high (M = 3.97, SD = 0.719). The results also revealed that there were significantrelationships between human resources competency (r=0.300, p=0.001), software andtechnology capability (r=0.514, p=0.001) and accounting policies and standards suitability(r=0.706, p=0.001) and the level of readiness to implement accrual-based accounting. Theresults implicated that users of accounting system in Northern Malaysian public healthcare areready to implement accrual-based accounting. However, improvement should be directedtowards relevant areas as identified in the study to ensure a more successful andbeneficialimplementation of this new accounting system in Malaysian public sector.
format thesis
qualification_name
qualification_level Master's degree
author Nur Shawalliza Yusof
author_facet Nur Shawalliza Yusof
author_sort Nur Shawalliza Yusof
title Factors related to the level of readiness in accrual-based accounting implementation among Malaysian public health care in Northern Region
title_short Factors related to the level of readiness in accrual-based accounting implementation among Malaysian public health care in Northern Region
title_full Factors related to the level of readiness in accrual-based accounting implementation among Malaysian public health care in Northern Region
title_fullStr Factors related to the level of readiness in accrual-based accounting implementation among Malaysian public health care in Northern Region
title_full_unstemmed Factors related to the level of readiness in accrual-based accounting implementation among Malaysian public health care in Northern Region
title_sort factors related to the level of readiness in accrual-based accounting implementation among malaysian public health care in northern region
granting_institution Universiti Pendidikan Sultan Idris
granting_department Fakulti Pengurusan dan Ekonomi
publishDate 2019
url https://ir.upsi.edu.my/detailsg.php?det=5299
_version_ 1747833176880840704
spelling oai:ir.upsi.edu.my:52992020-10-15 Factors related to the level of readiness in accrual-based accounting implementation among Malaysian public health care in Northern Region 2019 Nur Shawalliza Yusof HJ Public Finance The aim of this study was to identify the level of readiness in the implementation of accrual-based accounting among Malaysian public healthcare in the Northern region. It also examined therelationship between human resources competency, software and technology capability,accounting policies and standards suitability and the level of readiness in the implementation ofaccrual-based accounting. Quantitative approaches were used in this study with questionnaire as theresearch instrument. Data were collected from a sample of 200 administrative officers in theFinance Department at 20 public hospitals and state health departments. Descriptive andinferential analysis techniques were used to analyse the data. The finding showed that the level ofreadiness to implement accrual-based accounting in Malaysian public healthcare wasmoderately high (M = 3.97, SD = 0.719). The results also revealed that there were significantrelationships between human resources competency (r=0.300, p=0.001), software andtechnology capability (r=0.514, p=0.001) and accounting policies and standards suitability(r=0.706, p=0.001) and the level of readiness to implement accrual-based accounting. Theresults implicated that users of accounting system in Northern Malaysian public healthcare areready to implement accrual-based accounting. However, improvement should be directedtowards relevant areas as identified in the study to ensure a more successful andbeneficialimplementation of this new accounting system in Malaysian public sector. 2019 thesis https://ir.upsi.edu.my/detailsg.php?det=5299 https://ir.upsi.edu.my/detailsg.php?det=5299 text eng closedAccess Masters Universiti Pendidikan Sultan Idris Fakulti Pengurusan dan Ekonomi Abolhallaje, M., Jafari, M., Seyedin, H., & Salehi, M. (2014). Financial managementreforms in the health sector: A comparative study between cash-based and accrual- based accountingsystems. Iran Red Crescent Medical Journal, Vol 16, no 10, pp. 1-5.Accountant Generals Department of Malaysia (2014). Accounting policies. Retrieved fromhttp://www2.anm.gov.my/PublishingImages/SitePages/Polisi%20Perakaunan%20Akruan/Accounting%20policy%20-Revised%20Sept%202014.pdfAccountants General Department of Malaysia (2016). Preface to Malaysian Public Sector Accounting Standard. Malaysia (MPSAS). 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