ACCRUAL BASED ACCOUNTING IMPLEMENTATION: AN APPROACH FOR MODELLING MAJOR DECISIONS

Risk Governance & Control: Financial Markets & Institutions

关键词: Accrual Based Accounting;    Decision Making;    Tolerance of Ambiguity;   

DOI  :  10.22495/rgcv6i4siart12

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual based accounting to the accrual basis of accounting information use for decision-making basis. We used the survey questionnaires. The data were processed by SEM using statistical software WarpPLS. The results showed that the implementation of the accrual based accounting in City Government Semarang has significantly positively associated with decision-making. Another important finding is the City Government officials of Semarang have personality, low tolerance of ambiguity is a negative effect on the relationship between the implementation of the accrual based accounting for decision making.

【 授权许可】

CC BY-NC