What is it about?

Accrual accounting is expected to be fully implemented in Malaysia by year 2015. However, there are many factors that are not yet solved includes on the acceptance of the user to implement the accrual accounting. There are also many factors that influence their acceptance.

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Why is it important?

This study is importance to support the initiatives of the government to implement accrual accounting.

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This page is a summary of: Investigating the Factors Influencing Users’ Resistance towards Accrual Accounting, Procedia Economics and Finance, January 2016, Elsevier,
DOI: 10.1016/s2212-5671(16)00005-8.
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