UPSI Digital Repository (UDRep)
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Abstract : Universiti Pendidikan Sultan Idris |
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 the
relationship between human resources competency, software and technology capability,
accounting policies and standards suitability and the level of readiness in the implementation of
accrual-based accounting. Quantitative approaches were used in this study with questionnaire as the
research instrument. Data were collected from a sample of 200 administrative officers in the
Finance Department at 20 public hospitals and state health departments. Descriptive and
inferential analysis techniques were used to analyse the data. The finding showed that the level of
readiness to implement accrual-based accounting in Malaysian public healthcare was
moderately high (M = 3.97, SD = 0.719). The results also revealed that there were significant
relationships between human resources competency (r=0.300, p=0.001), software and
technology 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. The
results implicated that users of accounting system in Northern Malaysian public healthcare are
ready to implement accrual-based accounting. However, improvement should be directed
towards relevant areas as identified in the study to ensure a more successful and
beneficial
implementation of this new accounting system in Malaysian public sector.
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