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Type :thesis
Subject :HJ Public Finance
Main Author :Nur Shawalliza Yusof
Title :Factors related to the level of readiness in accrual-based accounting implementation among Malaysian public health care in Northern Region
Place of Production :Tanjong Malim
Publisher :Fakulti Pengurusan dan Ekonomi
Year of Publication :2019
Corporate Name :Universiti Pendidikan Sultan Idris
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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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