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Analysing the quality of accrual accounting implementation in indonesia local governments
2018
Jurnal Akuntansi
The main objective of this study is to assess the quality of accrual accounting implementation in Indonesia local governments. In the context of Indonesia local government, to the author's knowledge, this study is the first in proposing a concept to assess the quality of accrual accounting, which is based on the timeliness of transaction recognition. The quality of accrual accounting is assessed through five types of accrual transactions, which are converting assets to expenses transactions,
doi:10.24912/ja.v22i2.345
fatcat:yql53nxfw5atdprxpziwoagbxe