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