Understanding Factors Affecting Local Administration Reform on Accrual-Based Financial Statements

This study is set out to analyze the understanding of local government officials on the accrual-based financial statements. The analyses are performed on the effects of training, education, working experience, and the quality of information technology to comprehending accrual-based financial stateme...

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Bibliographic Details
Main Authors: Haryono Sukamdaru, Bambang subroto, Endang Mardiati
Format: Article
Language:English
Published: Faculty of Economics, Universitas Negeri Malang 2017-09-01
Series:JABE (Journal of Accounting and Business Education)
Online Access:http://journal.um.ac.id/index.php/jabe/article/view/9750