ACCRUAL ACCOUNTING DEVELOPMENT IN THE MALAYSIAN PUBLIC SECTOR
Author: Victor C.W. Hoe Lim Yin Cheng
Publisher: UM Press
ISBN: 9789674883423
Weight:
Pages: 152pp
Year: 2024
Price: RM50
The New Economic Model and its Strategic Reform Initiatives have been the catalyst for accrual accounting adoption in the Malaysian government. The decision to adopt accrual accounting, announced in 2011, came with a ‘big bang’ approach, which means all ministries implementing accrual accounting concurrently. Thus, efforts towards the implementation commenced in 2012 for the targeted full implementation in 2015. Nevertheless, the targeted full implementation year was postpone several times. Up until now, cash based financial statements are still the mandatory document presented to Parliament. With the Integrated Governmental Financial Management and Accounting System (iGFMAS), government’s departments can already produce accrual based financial statements. Therefore, what are the issues and challenges that the government’s departments and the Accountant General’s Department faced towards full implementation of accrual accounting? Are the issues similar in other developed or developing countries? Where is Malaysia now in the implementation stages? What causes the delay? This book share some answers to those questions and more about the efforts and development in the accrual accounting implementation in Malaysia. This book covers, among others, the transformation in the public sector in Malaysia and globally, top management’s perception on the accrual accounting implementation, their awareness, commitment and organisational readiness. Issues and challenges in implementing International Public Sector Accounting Standards (IPSAS) were also explored as well as how the state governments in Malaysia is faring in these aspects with the Malaysian Public Sector Accounting Standards (MPSAS). This book also shares the specific issue in adopting accounting standards related to infrastructure assets.
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