Aswar, Khoirul; Siti Zabedah Saidin - In: International journal of business and economic sciences … 11 (2018) 3, pp. 24-30
Purpose: Beginning from the assumption that accrual accounting is useful in ensuring the high performance of management … systems, this article investigates explanatory factors concerning the level of accrual accounting adoption in municipalities … information technology has a significant effect on the level of accrual accounting adoption and key are factors influencing the …